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Name of agreement Fine Defaulters and Employers Match
Agency data share is with Ministry of Justice
IMA title Information Matching Agreement between Inland Revenue and the Ministry of Justice relating to Fine Defaulters and Employers Match
Agency using the data Inland Revenue
Purpose To improve the collection and enforcement of monetary penalties by identifying taxpayers and providing their information to Ministry of Justice to assist in the resolution and enforcement of their monetary penalties
Data exchanged Ministry of Justice will provide Inland Revenue with source information about people identified as owing monetary penalties. Source information will include the surname, given name/s and date of birth of the person owing monetary penalties.

In addition to these identifying details, there will be a unique identifier created for the purposes of this matching programme only. Inland Revenue will make match information available to Ministry of Justice for each successfully matched taxpayer.

Inland Revenue may supply the following match information for a fines defaulter:
  • the current address and postal address
  • last recorded telephone numbers
  • the name, address and telephone number(s) of the current employer or employers.
Legal authority Schedule 7, part C, clause 43 of the Tax Administration Act 1994 and section 178 of the Privacy Act 2020
Name of agreement Online Delivery of Criminal Conviction Histories
Agency data share is with  Ministry of Justice (MoJ) 
MoU title Memorandum of Understanding for Online Delivery of Criminal Conviction Histories 
Name of share  Online delivery of criminal conviction histories through an online platform 
Agency using the data  Inland Revenue (IR) 
Purpose  MoJ has agreed to give IR access to criminal conviction histories through an online system. The Memorandum of Understanding sets out the terms governing IR's use of that system. IR can only ask for a person's criminal conviction history if that person has given their permission. 
Data exchanged  Names, address, contact details, criminal history, dates
Legal authority  Privacy Act 2020 
Last updated: 20 Aug 2025
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