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COVID-19 - Level 1 If you've been affected by COVID-19, we may be able to help. Find out more

Name of agreement COVID-19 MoU
Agency data share is with Ministry of Social Development
MoU title Memorandum of Understanding between Inland Revenue and the Ministry of Social Development - Sharing information to assist the Ministry of Social Development in providing financial assistance to those affected by the COVID-19 Virus
Agency using the data Ministry of Social Development and Inland Revenue
Purpose

IR may supply information to MSD when it is needed to administer subsidies connected with COVID-19. The intention is to enable MSD to fulfil any duty, obligation or other thing in relation to any person or entity related to COVID-19. Specifically, IR may supply information to MSD including:

  • assess whether an Applicant is an Affected Person or Entity that is entitled to the subsidy
  • verify any information that MSD already holds about an Applicant or Affected Person or Entity
  • review and audit subsidy payments
  • investigate whether Affected Persons or Entities have received any amount of subsidy to which they might not be entitled to
  • take proceedings to recover any amount of a subsidy to which an Affected Person or Entity is not entitled  
  • use it for any directly related purpose.

MSD will provide information to IR so that IR can:

  • compare it against information that it holds to assist MSD in determining which persons or entities are Affected Persons or Entities
  • assist with MSD’s review, audit and investigative processes in relation to subsidy applications and payments  
  • use it for directly related purposes.
Data exchanged

MSD Information:

MSD may provide IR with information from time to time in relation to an Applicant or Affected Person or Entity that includes but is not limited to:

  • IRD number, full legal name and trading name (if applicable)
  • business address provided by Applicant
  • NZBN (NZ business number provided by Applicant)
  • names and dates of birth of employees as provided by Applicant
  • IRD numbers of employees
  • a ‘subsidy received’ indicator (Y/N) for Affected Persons and Entities and for each employee (with an indicator for full or part time (FT/PT) indicating that they received or did not receive a subsidy
  • bank account number.

IR Information:

IR may provide MSD with information from time to time relating to businesses that are or may be Affected Persons or Entities and the employees of those businesses (whether or not those Entities have already applied for a subsidy). The information includes but is not limited to (if available):

  • IRD Number
  • full legal name and trading name (if applicable)
  • physical address, email address or other address (best fit)
  • NZBN
  • an ‘in business’ indicator (based on evidence of recent GST returns filed etc.)
  • business type (e.g. ANZSIC code)
  • registration date as employer and/or for GST
  • names of employees
  • IRD numbers of employees
  • total number of employees
  • an ‘earning’ indicator (Y/N) for each employee (based on the most recently filed Employer Monthly Schedule) indicating that they are receiving income from the Affected Person or Entity or Applicant
  • total number of ‘earning’ employees
  • an indicator (Y/N) as to whether an employee is also employed by another Affected Person or Entity or Applicant
  • details of any complaints that IR has received about the Affected Person or Entity in relation to a subsidy, including that the Entity is not passing a wage subsidy onto its [IN CONFIDENCE] relevant employees
  • any information (including intelligence) that indicates potential misuse, non-compliance or fraudulent activity in relation to a subsidy.

Datasets or case-by-case requests:

Information supplied by IR may either be supplied on a case-by-case basis (e.g. in response to requests for information by MSD), or may be contained in datasets, including but not limited to the following:

  • all active employers with active employees
  • all active employees with active employers (many employees work for more than one employer)
  • all self-employed individuals and/or all sole traders.
Legal authority Clause 23B of Schedule 7 of the TAA and Section 6 of the Privacy Act 1993 (Information Privacy Principle 11(d) which permits sharing with consent)

Name of agreement For the Provision of IRD numbers for Refugees
Agency data share is with Ministry of Social Development
MoU title Memorandum of Understanding between Inland Revenue and the Ministry of Social Development - For the Provision of IRD numbers for Refugees
Agency using the data Ministry of Social Development
Purpose The Parties wish to ensure that MSD can receive a refugee’s IRD number within a timeframe prior to that refugee’s Benefit being suspended for the lack of such information.
Data exchanged Surname, first name, date of birth, IRD number
Legal authority Part 9A of the Privacy Act 1993 and Section 18E of the Tax Administration Act 1994
Name of agreement Working for Families Tax Credit Double Payment and Community Services Card Match
Agency data share is with Ministry of Social Development
MoU title Agreement for the Exchange of Information between Inland Revenue and Ministry of Social Development. This agreement incorporates the community services card match and the working for families tax credit double payment match.
Agency using the data Ministry of Social Development
Purpose Enabling MSD to: verify the entitlement of eligibility of any beneficiary to or for any benefit; verify the amount of any benefit; verify entitlement to, and then issue, entitlement cards (currently called Community Service Cards); identify beneficiaries who are receiving a tax credit from both IR and MSD and enable MSD to verify whether a qualifying person is or was entitled to any benefit.
Data exchanged

Information relating to employment commencement and cessation and income requests:

MSD provides Inland Revenue with:

  • IRD number
  • first initial and surname
  • date of birth
  • benefit start and end dates
  • MSD number
  • benefit class and amount.

Inland Revenue provides MSD with:

  • IRD number
  • date employment commenced and ceased
  • employer name and address
  • income amount
  • MSD number
  • benefit class
  • beneficiary's full name and address
  • deemed family scheme
  • tax credit payable
  • paid partner's IRD number, full name, address and annual entitlement, number of children and their dates of birth.

Information relating to tax credit double payment identification

Inland Revenue supplies MSD with:

  • IRD number
  • name
  • date of birth
  • benefit end date
  • MSD number
  • benefit class and amount.

MSD supplies Inland Revenue with:

  • IRD number
  • date Working for Families Tax Credit payments started
  • amount of Working for Families Tax Credit paid.

Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E (2) of the Tax Administration Act 1994
Name of agreement Proactive information sharing
Agency data share is with Ministry of Social Development (MSD)
MoU title Memorandum of Understanding between Inland Revenue and Ministry of Social Development Supplying Information to assist the Ministry of Social Development to reduce benefit and subsidy overpayments
Agency using the data MSD
Purpose To assist MSD by communicating information to locate and recover debt from beneficiaries.
Data exchanged

Where an individual's eligibility for a benefit, subsidy, or a particular level of benefit, might be in question based on information identified by Inland Revenue, Inland Revenue may provide MSD with:

  • sources and amounts of income
  • full name of the beneficiary, their partner and child
  • care giving arrangements
  • relationship changes
  • employment changes
  • paid parental leave
  • whether receiving a benefit if applicable
  • current address/contact details (including overseas information)
  • address/bank
  • account information
  • whether the client has departed NZ permanently
  • child support details where Inland Revenue is aware the entitlement does not match the child support situation
  • tax agent
  • associated entities eg companies, trusts and any other relevant information about the suspicion of fraud in relation to benefit or subsidy 
  • employer and income details.

Where Inland Revenue has cause to believe that an individual is in receipt of a benefit or subsidy and is either deceased, bankrupt or has an invalid address, Inland Revenue may provide MSD with:

  • IRD and Social Welfare number
  • full name and any alias
  • date of birth
  • bank account details
  • phone number
  • email address
  • physical address
  • nominated person
  • period after bankrupt or deceased date in which income received.

Where an individual appears to be receiving income in addition to a benefit or subsidy, or during a period in which a benefit or subsidy has been claimed, Inland Revenue may provide MSD with:

  • IRD and Social Welfare number
  • full name and any alias
  • date of birth
  • bank account details
  • phone number
  • email address
  • physical address
  • nominated person
  • name and trading name of employer
  • employer's contact phone number, address and email
  • amount of income from other sources during the period
  • start and end dates of employment.
Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E(2) of the Tax Administration Act 1994
Name of agreement Working for Families tax credits administration match
Agency data share is with Ministry of Social Development
MoU title Information sharing agreement between the Ministry of Social Development and the Inland Revenue Department for the supply of information for Working for Families tax credits administration
Agency using the data Inland Revenue
Purpose To advise Inland Revenue of clients who have commenced or ceased paid employment so that Inland Revenue can stop or start paying and correctly calculate Working for Families Tax Credits.
Data exchanged

Client information:

Ministry of Social Development provides Inland Revenue with:

  • full name
  • date of birth
  • income and benefit payment information
  • estimated hours worked
  • hourly income
  • MSD and IRD client numbers for both the primary carer and their partner.

In addition, MSD provides:

  • the primary carer's bank account number
  • 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 Inland Revenue 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 Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E (2) of the Tax Administration Act 1994
Name of agreement Commencement/Cessation - Benefits and Students Match
Agency data share is with Ministry of Social Development (MSD)
MoU title Information sharing agreement between Inland Revenue and the Ministry of Social Development for the IR - MSD Commencement / Cessation Match
Agency using the data Ministry of Social Development
Purpose Identify individuals receiving a benefit or student allowance and working at the same time.
Data exchanged

Client information - benefits

MSD provides Inland Revenue:

  • full name
  • middle initial
  • date of birth
  • IRD number
  • MSD client number
  • benefit date information.

For the matched records, Inland Revenue provides the:

  • employee's full name, date of birth, MSD client number, IRD number
  • employer's name, address, email and phone contact details
  • employment commencement and cessation dates.

Client information - students

MSD provides Inland Revenue with records of each month relating to students who have been paid an allowance within specified study period. Each record includes the: 

  • surname
  • first inital
  • date of birth
  • IRD number
  • MSD client number 
  • allowance date information. 

For the matched records, Inland Revenue provides MSD with the: 

  • employee's full name, date of birth, IRD and MSD client numbers
  • employers name, address, email and phone contact details
  • employment commencement and cessation dates. 
    Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E(2) of the Tax Administration Act 1994
    Name of agreement Child Support administration match
    Agency data share is with Ministry of Social Development (MSD)
    MoU title Memorandum of Understanding for Child Support and Domestic Maintenance
    Agency using the data Inland Revenue
    Purpose

    The Parties aim to ensure that:

    • receiving carers or payees receive the correct amount of child support due to them
    • liable parents pay the correct amount of child support owing
    • liable persons pay promptly in order to achieve the aims in the two subclauses above
    • all relevant information is exchanged between the parties in a timely manner.
    Data exchanged

    Client information

    MSD provides Inland Revenue:

    • full name
    • date of birth
    • benefit details including the type and rate paid, start and end dates and reason for change to benefit
    • MSD and IRD numbers for the receiving carer.

    In addition, MSD provides:

    • the payee's full name, date of birth, IRD number and contact details
    • details for any children including full name, date of birth, IRD number and dates child is in care of receiving carer or payee

    Other client information details

    Other details are provided where applicable, these include:

    • full name, date of birth, IRD number, contact details of parter of receiving carer or payee
    • full name, date of birth of child receiving carer or payee
    • start and stop date of child care by receiving carer or payee. 
      Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E (2) of the Tax Administration Act 1994
      Name of agreement Student Loan Programme
      Agency data share is with Ministry of Social Development (MSD)
      MoU title Memorandum of Understanding between Inland Revenue and Ministry of Social Development (MSD) for the Student Loan Programme
      Agency using the data MSD
      Purpose To guide the working relationships between MSD and IR and clarify management and operational processes required to administer Student Loans
      Data exchanged

      Information matching to validate, enrol, manage, maintain and cease the student loan borrower's information. Information exchanged includes:

      • Applicants full name, IRD number, date of birth, postal address and phone numbers.

      Other information includes:

      • notification from Inland Revenue if the student loan borrowers have a debt (not the amount)
      • change of name
      • date of birth
      • contact detail when changes arise and the date
      • reason and proof from StudyLink when enrolment ceases (if applicable).
      Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E (2) of the Tax Administration Act 1994
      Name of agreement Common Debtors Research and Analysis
      Agency data share is with Ministry of Social Development (MSD)
      MoU title Agreement between IR and MSD for the disclosure and use of information to support further research and analysis between Inland Revenue and MSD in relation to common debtors.
      Agency using the data Inland Revenue (IR) and Ministry of Social Development (MSD)
      Purpose To enable both parties to update and add to the previous analysis, including undertaking qualitative research and solution testing with customers.  Both parties wish to increase understanding of the nature and causes of debt in their common debtors and to identify opportunities to help customers avoid accruing debt.  The Parties also seek to develop further insight into the circumstances that contribute to long-term debt and to identify how best to engage with customers (and customer groupings) who have debt with other Parties.
      Data exchanged

      MSD Customer Identifying Information 

      • Client ID number
      • IRD number 
      • SWN number
      • full name 
      • gender
      • date of birth 
      • age
      • address (including postcode).

      Customer information at 30 September 2019 for Common Debtors

      • Client ID number
      • IRD number 
      • SWN number
      • full name 
      • gender
      • date of birth 
      • age
      • address (including postcode)
      • family make-up (people associated with benefit being paid)
      • number of children (included in benefit paid)
      • ethnicity 
      • benefit type (including student allowance and NZ Super)
      • main benefit income (gross and net)
      • non-taxable income (weekly rate)
      • time on benefit
      • customer meets criteria for interview.
      Debt information as at 30 September 2019
      • Benefit type (that debt is associated with), date incurred, amount initially incurred, amount recovered
      • marker for payment arrangement (Y when payment in place), type of payment, whether arranged payments are being made
      • offset frequency, offset amount 
      • debt balance
      • payee deductions to other payees, for example, courts, amount of deduction, payee
      • whether arranged payment is being made
      • debt amounts written off, date of debt write off, reason for debt write off.

      Non-current beneficiaries with debt

      • Benefit type,date incurred, amount initially incurred/transferred, amount recovered
      • debt balance
      • arrangement frequency, arrangement amount, marker for payment arrangement (Y when payment arrangement in place), type of payment(s) arranged (may be AP or employer deduction), whether arranged payments are being made (is Y if there have been payments received prior to 30 September in line with the arrangement frequency)
      • debt amounts written off, date of debt write off, reason for debt write off, total debt balances by benefit/supplement/grant type at 30 September 2019
      • historical information to ensure that 30 September 2019 is an appropriate assessment point.

      After receiving information, IR will provide MSD with statistical data to confirm the:

      • number and percentage of matches,
      • debt type, debt amount and debtor characteristics.
        Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E (2) of the Tax Administration Act 1994
        Agency data share is with Ministry of Social Development
        MoU title A limited share between the parties for updating customer contact information
        Agency using the data Ministry of Social Development
        Purpose Updating incorrect customer information held by MSD – focussing on incorrect IR#s and customer status.
        Data exchanged

        IR provides MSD:

        • first name / surname / date of birth as recorded by MSD
        • incorrectly held IR# by MSD
        • MSD client number
        • MSD benefit class
        • correct IR# (where known)
        • IR status of customer (active/deceased)

        MSD provides IR:

        • additional customer details to assist identity match where one does not exist
        • additional customer details where status of customer differs between agencies
        • a summary of actions taken once completed.
        Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E(2) of the Tax Administration Act 1994