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Budget 2024 | The Government has announced proposed changes to personal income tax, the independent earner tax credit, in-work tax credit, the minimum family tax credit and the interest rate charged for overseas based student loans. They have also provided more information on FamilyBoost. Find out more: www.budget.govt.nz

Name of agreement Apprenticeship Boost Programme
Agency data share is with Ministry of Social Development (MSD)
MoU title Memorandum of Understanding between Ministry of Social Development and Inland Revenue for the purpose of supporting the Apprenticeship Boost programme to help employers retain and bring on new apprentices
Agency using the data Ministry of Social Development
Purpose Verifying whether an employer who has applied for the programme is a genuine business registered with IR 
Data exchanged MSD provides IR with:
  • employer's IR number
  • employer's email address   
IR provides MSD with:
  • employer's IR number
  • employer's email address 
  • a true/false response
  • details for any children including full name, date of birth, IRD number and dates child is in care of receiving carer or payee
The parties may also contact each other on an ad hoc basis if either party has queries or feedback in relation to the information supplied. 
    Legal authority Pursuant to an Approved Information Sharing Agreement (AISA) under Part 9A of the Privacy Act 1993 and section 18E(2) of the Tax Administration Act 1994
    Name of agreement Child Support administration
    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 partner 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 7 of the Privacy Act 2020 and section 18E (2) of the Tax Administration Act 1994
    Name of agreement Child Support payment exchange
    Agency data share is with Ministry of Social Development (MSD)
    MoU title Memorandum of Understanding between Inland Revenue and the Ministry of Social Development for disclosure of information related to Child Support Payment Exchange.
    Agency using the data Inland Revenue (IR) and MSD
    Purpose To assist receiving carers by obtaining child support information from IR to ensure they are receiving their correct entitlements and meeting obligations for any related benefits/subsidies, including recovery of any associated debt.  
    Data exchanged

    Data exchanged Identifying information IR provides to match with MSD records:

    a. IRD number 
    b. social welfare number 
    c. full name 
    d. date of birth 
    e. contact details including addresses
    f.  any previous names
    g. Child Support transaction details. 

    MSD will send back the identifying details above with corresponding information taken from MSD’s systems for each customer. This is to ensure IR has the customers’ correct Social Welfare Number.

    Legal authority Part 7 of the Privacy Act 2020 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 initial
    • 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 7 of the Privacy Act 2020 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 7 of the Privacy Act 2020 and section 18E (2) of the Tax Administration Act 1994
    Name of agreement Contacting liable parents in relation to Child Support Pass on changes
    Agency data share is with Ministry of Social Development (MSD)
    MoU title Memorandum of Understanding between Inland Revenue and the Ministry of Social Development for Disclosure of Information related to contacting clients post go live to changes to Child Support Liability
    Agency using the data MSD
    Purpose and use To enable MSD to identify and contact liable parents about Child Support Pass on changes to ensure that those liable parents receive the correct financial assistance they are eligible for. 
    Data exchanged Inland Revenue provides MSD with data relating to Child Support liable parents, which is matched with MSD records to identify those who should be contacted regarding Child Support Pass on changes. This consists of a one-off supply of:
    1. IRD number 
    2. Social Welfare number
    3. Full name 
    4. Date of birth
    5. Contact details
    6. Previous names
    7. Child Support liability transaction details 
    Legal authority Part 7 of the Privacy Act 2020 and Section 18E(2) of the Tax Administration Act 1994
    Name of agreement Disclosure of Child Support Liability information when consent is obtained
    Agency data share is with Ministry of Social Development (MSD)
    MoU title Memorandum of Understanding between Inland Revenue and the Ministry of Social Development for disclosure of information to Ministry of Social Development when consent is obtained. (Formula Assessed Child Support Liability for Benefit Entitlement Assessment) 
    Agency using the data MSD
    Purpose Disclosure of information on child support liability when consent is obtained from liable persons. MSD may request and receive information directly from IR.  
    Data exchanged If consent has been obtained, MSD customer information will be matched with IR’s system to determine if the liable person has a child support liability.
    a) IRD number 
    b) a requested time frame of child support liability.
    The response from IR to MSD will include the following customer information relating to child support.
    a) IRD number 
    b) full name 
    c) date of Birth 
    d) type of Child Support paid
    e) current and expected child support costs (if formula assessed).
    Legal authority Part 7 of the Privacy Act 2020 and Section 18E (2) of the Tax Administration Act 1994
    Name of agreement IRD number validation
    Agency data share is with Ministry of Social Development
    MoU title Disclosure of information for IRD number validation
    Agency using the data Ministry of Social Development
    Purpose

    To allow MSD to confirm with IR whether an IRD number provided by a client is correct. This includes clients who: 

    • currently receive benefits or subsidies
    • previously have received benefits or subsidies; and
    • have applied for benefits or subsidies. 
    Data exchanged

    The following information will be sent to IR from MSD records: 

    • IRD Number 
    • date of birth 
    • full name 
    • address.

    IR will send MSD an automated message confirming either that the details above match an IRD number, or do not match an IRD number, or that an error has occurred (including an invalid IRD number).

    Legal authority Pursuant to an Approved Information Sharing Agreement under part 7 of the Privacy Act 2020 and section 18E(2) of the Tax Administration Act 1994.
    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 and use IR provides information to assist MSD to fulfil any Covid-19 related duty, obligation or other thing, including assessing entitlement to a Subsidy, verifying information, reviewing and auditing Subsidy payments, investigating whether a recipient was entitled to the Subsidy received, taking proceedings to recover any Subsidy where a recipient was not entitled and any directly related purpose.

    MSD provides information to Inland Revenue so it can assist MSD to assess entitlements and carry out reviews, audits and investigations. IR can also use the information for any directly related purpose.
    Data exchanged Information for Subsidy applications made from 27 March to 8 June 2020

    IR provides MSD with:

    Employer information for all employers that who lodged a PAYE schedule since 1 January 2020:
    • employer IRD number
    • employer name
    • trade name
    • employer address
    • total number of employees
    • total number of employees paid in last payroll
    • industry code
    • industry code description
    • industry NZSIOC grouping (four levels).
    Salary and wage information:
    • employee IRD number
    • employee’s post code
    • employer’s business IRD number
    • whether the employee has been paid (Y/N indicator)
    Self-employed and sole trader information:
    • business IRD number
    • individual’s first and last name
    • business address
    • entity class
    • trade name
    • whether business was active in last 12 months (Y/N indicator)
    • industry code
    • industry code description
    • industry NZSIOC grouping (four levels).
    Information for Subsidy extension applications made from 10 June to 1 September 2020:

    IR provides MSD with:

    Employer information for all employers that who lodged a PAYE schedule in the last 30 days:
    • employer IRD number
    • employer name
    • trade name
    • employer address
    • total number of employees
    • total number of employees paid in last payroll
    • industry code
    • industry code description
    • industry NZSIOC grouping (four levels).
    IR information accessible to MSD via an IR controlled portal:
    • business IRD number
    • business name
    • business commencement date
    • number of employees
    • BIC code
    • first and last name of employees.
    Controls are in place to:
    • allow only MSD authorised users to access the portal
    • manage what those users can see and do with the information accessed
    • record and monitor users access and use.

    Information to support the MSD Subsidy audit function from 27 March 2020 until 10 August 2020
    MSD provides IR with:
    • employer name
    • business name
    • employee names
    • employee IRD numbers
    • whether they have had a payment (Y/N indicator)
    • repayment status
    • employer commencement date.
    MSD may also:
    • request that IR undertakes a review of the risk/issue against IR information
    • request that IR make contact with the customer to clarify or confirm details provided in an application
    • authorise IR to require the provision of information to support audits.
    IR may provide MSD with any IR information and findings made by IR staff relevant to MSD’s audit.

    Information to support the MSD Subsidy audit function from 3 July 2020

    MSD provides IR with:
    • applicant name
    • business name
    • employee names
    • employee IRD numbers
    • whether they have had a payment (Y/N indicator)
    • applicant commencement date
    • applicant IRD number
    • applicant bank account
    • applicant (where self-employed or a sole trader) and employee dates of birth (to correctly identify people)
    • if employee is full time or part time
    • the amount of Subsidy paid
    • if MSD have previously conducted an audit or investigation of a Subsidy
    • if a refund has been requested
    • the total amount refunded
    • contact information (address, email, phone numbers, IP address)
    • notes made by MSD staff relating to an application
    • reason code (MSD system auto approved or non-GST registered and matched by IR).
    MSD may also:
    • request that IR undertakes a review of the risk/issue against IR information
    • request that IR make contact with the customer to clarify or confirm details provided in an application.
    MSD authorises IR, by delegation, to exercise the authority MSD obtained from applicants to require the provision of information to support audits.

    IR may provide MSD with any IR information and findings made by IR staff relevant to MSD’s audit.
    Legal authority Clause 23B of Schedule 7 of the TAA and Section 22 of the Privacy Act 2020 (Information Privacy Principles 11(d), 2(2)(b), 2(2)(d), 10(1)(e) and 11(e)). Applicants for MSD administered Subsidies provide authority for the sharing of their information with IR in their application for a Subsidy.
    Name of agreement Policy proposals to the crown for joint reporting
    Agency data share is with Ministry of Social Development (MSD)
    MoU title Memorandum of Understanding between Inland Revenue and the Ministry of Social Development for the sharing information to assist with the modelling and assessing potential costs of policy proposals to the Crown, and to enable joint agency reporting.
    Agency using the data Ministry of Social Development
    Purpose Information sharing for assessing potential costs to the Crown for policy proposals, modelling the impact of the proposals, and for statistical analysis and research.             
    Data exchanged The data exchanged between the agencies is dependent on the policy proposal that is being assessed or the subject of the joint agency reporting required. 

    Legal authority Part 7 of the Privacy Act 2020 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
    • 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 7 of the Privacy Act 2020 and section 18E(2) of the Tax Administration Act 1994
    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 7 of the Privacy Act 2020 and Section 18E of the Tax Administration Act 1994
    Name of agreement Small Business Cashflow Scheme
    Agency data share is with Ministry of Social Development
    MoU title Supplying information to assist Inland Revenue in administering the small business cashflow scheme (SBCS) for those affected by Covid-19 
    Agency using the data Inland Revenue
    Purpose

    IR may use the information that MSD supplies to:

    • Assess eligibility for the SBCS.
    • Verify any information that IR already holds about an Applicant or Affected Person or Entity.
    • Administer the loan; including communicating with Applicants and Affected Persons or Entities.
    • Review and audit loan payments made under the SBCS.
    • Investigate whether Affected Persons or Entities have received any loan payment under SBCS to which they may not be entitled and to support any enforcement processes; and
    • Take proceedings to recover any loan payment to which an Affected Person or Entity is not entitled.
    Data exchanged MSD Information: MSD will provide IR with information in relation to Applicants or Affected Persons or Entities on a daily basis that includes but is not limited to:
    • record type 
    • IRD number
    • business name (including sole trader)
    • amount of wage subsidy paid
    • amount of wage subsidy repaid example amount paid $10,000
    • amount repaid $1,000 = Wage Subsidy Scheme amount to be used by IR for business loan calculations $9,000
    • application date
    • change reason (optional informational field for change records to represent the reason for a change, for example an audit has been completed, voluntary disclosure, etc)
    • refund date (where multiple refunds have been made, this will be the last refund date)
    • information will be provided on a daily basis until 12 July 2020 when continuation will be reviewed.
    MSD datasets or case-by-case requests Information may be supplied on a case-by-case basis at IR’s request, or may be contained in datasets, including (but not limited to) the following:

    1. All businesses who received payments under the Wage Subsidy Scheme
    2. All self-employed individuals who received payments under the Wage Subsidy Scheme; and/or
    3. All sole traders who received payments under the Wage Subsidy Scheme.
    Business owners and authorised personnel may also discuss any queries they have in relation to the information including to ascertain whether MSD holds any more recent information since the date of the last transfer.
    Legal authority Section 7AA (4B) of the TAA and section 18(2)(a) of the TAA

    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 7 of the Privacy Act 2020 and section 18E (2) of the Tax Administration Act 1994
    Name of agreement Policy proposals to the crown for joint reporting
    Agency data share is with Ministry of Social Development (MSD)
    MoU title Memorandum of Understanding between Inland Revenue and the Ministry of Social Development relating to the sharing of information for Child Support Pass on system testing and customer data correction. 
    Agency using the data Inland Revenue (IR) and MSD
    Purpose To verify that systems and processes are operating correctly for Child Support Pass on customers including correcting customer information.             
    Data exchanged

    Data match for child support customers for purpose of data correction

    MSD provides IR with: 

    a. original matching details shared by IR from the child support payment exchange
    b. details of matched.

    MSD client:

    a. IRD number
    b. social welfare number 
    c. full name
    d. date of birth 
    e. contact details. 
    f. any previous names.

    Specific testing

    MSD to IR and IR to MSD 

    Payment exchange: 

    a. IRD number 
    b. social welfare number
    c. date of birth
    d. last name. 

    Child support liability exchange: 

    a. IRD number 

    Custodial file exchange: 

    a. IRD number 
    b. social welfare number 
    c. date of birth 
    d. full names. 

    Testing issue investigation:

    a. IRD number 
    b. social welfare number 
    c. previous details sent in previous exchange.  

    Testing child support liability

    IR to MSD

    a. IRD number 
    b. social welfare number 
    c. full name  
    d. date of birth 
    e. contact details
    f. any previous names 
    g. child support liability transaction details. 

    Testing custodial file exchange 

    MSD to IR 

    a. social welfare number 
    b. social welfare district office
    c. IRD number 
    d. date of birth 
    e. sex
    f. full names
    g. benefit type code 
    h. benefit start date 
    i. benefit end date 
    j. weekly benefit rate 
    k. creation date and time 
    l. benefit change reason code. 

    Testing working for families exchange

    MSD to IR

    Principal caregiver details:

    a. social welfare number 
    b. IRD number 
    c. surname 
    d. first names 
    e. date of birth 
    f. contact details
    g. residency 
    h. date of arrival 
    i. bank account details. 

    Partner details: 

    a. IRD number 
    b. social welfare number 
    c. first name 
    d. surname 
    e. date of birth 
    f. partner start date. 

    Child details 

    a. child IRD number 
    b. first name 
    c. surname 
    d. date of birth 
    e. begin/end date. 
    f. share care details.
    g. information relating to benefit type entitlements.
    benefit details 
    a. benefit codes 
    b. action codes
    c. benefit start/end date
    d. family tax credit payer benefit rate
    e. cease code. 
    f. payment extension
    g. payment final date 
    income information
    a. primary/partner income from benefit
    b. gross family tax credit since benefit start date.
    c. primary/partner working hours. 
    d. primary/partner estimated weekly income. 

    Child support payment exchange 

    IR to MSD 

    a. IRD number 
    b. social welfare number 
    c. full name  
    d. date of birth 
    e. contact details
    f. any previous names 
    g. child support liability transaction details. 

    Child support liability exchange 

    MSD to IR

    a. IRD number 
    b. start month 
    c. end month.

    IR to MSD

    a. IRD number 
    b. first name, middle name and last name 
    c. liability period month/year
    d. liability amount
    e. liability day count 
    f. liability type.

    Legal authority Part 7 of the Privacy Act 2020 and Section 18E (2) of the Tax Administration Act 1994
    Name of agreement Working for Families tax credits administration 
    Agency data share is with Ministry of Social Development
    MoU title Memorandum of Understanding between Inland Revenue and the Ministry of Social Development relating to the supply of information for Working for Families Tax Credits Administration
    Agency using the data Inland Revenue
    Purpose
    • To facilitate the timely commencement, cessation and correct calculation of entitlements to Working for Families Tax Credits.
    • To 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 prior to 1 July 2023 for Child Support Pass on payments.
    • Testing 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 Inland Revenue 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 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 7 of the Privacy Act 2020 and section 18E(2) 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 7 of the Privacy Act 2020 and section 18E (2) of the Tax Administration Act 1994
    Name of agreement MSD requests for information to update customer contact information
    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 To enable MSD to make corrections to customer information in their client database based on information from IR.
    Data exchanged IR shares the following information with MSD:
    • full name including first name, surname and any aliases
    • date of birth as recorded by MSD
    • incorrectly held IRD number recorded by MSD
    • MSD client number
    • MSD benefit class
    • correct IRD number (where known)
    • IR status of customer (active/deceased)
    MSD provides IR with:
    • 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 2020 and section 18E(2) of the Tax Administration Act 1994
    Last updated: 15 Apr 2024
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