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Name of agreement Fine Defaulters and Employers Match
Agency data share is with Ministry of Justice
MoU 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 MOJ to assist in the resolution and enforcement of their monetary penalties
Data exchanged

MOJ 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 MOJ 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 44 of the Tax Administration Act 1994 and section 99 of the Privacy Act 1993