Memorandum of understanding between Inland Revenue (IR) and the Ministry of Social Development (MSD) relating to the supply of information for Working for Families Tax Credits administration.
Agency using the data
IR
Purpose of agreement
The purpose of this memorandum of understanding is to:
- facilitate the timely commencement, cessation and correct calculation of entitlements to Working for Families Tax Credits.
- identify the child that an unsupported child benefit (UCB) relates to and inform Inland Revenue that a sole parent benefit has been cancelled for a period before 1 July 2023 for child support pass on payments.
- test the accuracy and reliability of the Working for Families Tax Credit Systems and related processes to ensure the timely commencement, cessation and correct calculation of entitlements.
The parties may also use information shared under the MoU for the purposes specified in the Approved Information Sharing Agreement with MSD.
Data exchanged
MSD provides IR with:
- full name for both primary carer and any partner
- date of birth for both primary carer and any partner
- income and benefit payment information
- estimated hours worked for both primary carer and any partner
- hourly income for both primary carer and any partner
- MSD and IRD client numbers for both the primary carer and their partner, and
- date of partnership (if applicable).
In addition, MSD provides the primary carer's:
- bank account number, and
- contact address and phone number.
Details of each child's full name and date of birth are included and whether any changes for the child result in the entitlement being stopped (stop date). If shared care of the child applies, MSD send IR the number of days the child is in their client's custody. If unsupported child benefit is being paid for the child, MSD will advise.
Other client information details provided where applicable includes:
- date of arrival into NZ
- type of benefit received
- commencement date of relationship
- reason for benefit ceasing
- frequency of Family Tax Credit and Best Start payments
- final payment date of Family Tax Credit and Best Start payments
- Family Tax Credit and Best Start payment extension if applied by MSD
- estimated weekly hours worked and income to be received by the primary carer and their partner
- whether Working for Families Tax Credits are being paid by MSD.
Legal authority
Approved Information Sharing Agreement under Part 7 of the Privacy Act 2020 and section 18E (2) of the Tax Administration Act 1994.