Name of agreement | Apprenticeship Boost Programme |
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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:
|
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 |
Under this MoU, MSD may disclose information to IR and IR may use that Information in connection with the exercise or performance of any of its duties, powers or functions under the Inland Revenue Acts (including to administer the SBCS). In particular, 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.
Name of agreement | COVID-19 MoU |
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MoU known as | Small Business Loan Scheme MoU |
Agency data share is with | Ministry of Social Development |
MoU title | Memorandum of Understanding between Inland Revenue and the Ministry of Social Development - Supplying information to assist Inland Revenue in administering the small business cashflow scheme for those affected by Covid-19 |
Agency using the data | Inland Revenue |
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:
|
Legal authority | Section 7AA (4B) of the TAA and section 18(2)(a) of the TAA |
Name of agreement | COVID-19 MoU |
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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:
IR information accessible to MSD via an IR controlled portal:
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 | COVID-19 MoU |
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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:
IR provides MSD with: Employer information for all employers that who lodged a PAYE schedule in the last 30 days:
Information to support the MSD Subsidy audit function from 3 July 2020 MSD provides IR with:
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 | COVID-19 MoU |
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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:
|
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:
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):
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:
|
Legal authority | Clause 23B of Schedule 7 of the TAA and Section 22 of the Privacy Act 2020 (Information Privacy Principle 11(c) which permits sharing with consent) |
Name of agreement | For the Provision of IRD numbers for Refugees |
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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 | Working for Families Tax Credit Double Payment and Community Services Card Match |
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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:
Inland Revenue supplies MSD with:
|
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 | Proactive information sharing |
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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:
|
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 credits administration match |
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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:
Other client information details provided where applicable includes:
|
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 | Commencement/Cessation - Benefits and Students Match |
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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:
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:
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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 administration match |
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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:
|
Data exchanged |
Client information MSD provides Inland Revenue:
Other details are provided where applicable, these include:
|
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 | Student Loan Programme |
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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:
|
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 |
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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
|
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 |
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:
|
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 |
Agency data share is with | Ministry of Social Development (MSD) |
MoU title | Memorandum of Understanding between Inland Revenue and MSD - Relating to the supply of aggregated statistical data to MSD for evaluation of the Families Package. |
Agency using the data | MSD |
Purpose | MSD will use IR information to monitor and evaluate the Families Package (which was implemented in July 2018). |
Data exchanged |
Data supplied is for the period from 1 April 2017 to 31 October 2022 (or such other period as the parties agreed in writing).
Family tax credit
|
Legal authority | Section 18(3) of the Tax Administration Act. |