Memorandum of understanding with Ministry of Social Development (MSD)

Apprenticeship Boost Programme

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

Small Business Cashflow Scheme (SBCS)

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
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: 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: All businesses who received payments under the Wage Subsidy Scheme All self-employed individuals who received payments under the Wage Subsidy Scheme; and/or 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

Helping those affected by COVID-19 - August 2020

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 - 8 June 2020 Subsidy extension applications made from 10 June 2020 IR provides MSD with: Employer information: 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 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 For the period 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 For the period from 11 August 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 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.

Helping those affected by COVID-19 - July 2020

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 10 June to 2 July 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.

Helping those affected by COVID-19 - April 2020

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 ofemployees 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 22 of the Privacy Act 2020 (Information Privacy Principle 11(c) which permits sharing with consent)

Providing IRD numbers for refugees

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

Working for Families Tax Credit double payment and Community Services card match

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

Proactive information sharing

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

Working for Families Tax Credits administration match

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 7 of the Privacy Act 2020 and section 18E (2) of the Tax Administration Act 1994

Commencement cessation benefits student allowance match

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

Child Support administration match

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 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

Student Loan Programme

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

Common Debtors Research and Analysis

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

Updating incorrect customer information held by MSD


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 7 of the Privacy Act 2020 and section 18E(2) of the Tax Administration Act 1994

Supply of aggregated statistical data for evaluation of the Families Package 2022


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 Number of recipients by payment timing (for example, weekly, fortnightly and lump sum) Amount paid to recipients/overall expenditure by timing of payments Demographic population splits, including sole parent versus partnered and beneficiary versus non-beneficiary, for the uptake among beneficiaries Minimum family tax credit Number of recipients by payment timing (for example, weekly, fortnightly and lump sum) Amount paid to recipients/overall expenditure by timing of payments Demographic population splits, including sole parent versus partnered In-work tax credit Number of recipients by payment timing (for example, weekly, fortnightly and lump sum) Amount paid to recipients/overall expenditure by timing of payment Demographic splits, including sole parent versus partnered Best Start Tax credits Number of recipients by timing of payment and age of child Amount paid to recipients/overall expenditure by timing of payment and age of child Demographic population splits, including sole parent versus partnered Number of recipients that stop receiving benefits or subsidies when a child turns 1 because family income limits are met in their weekly and fortnightly payments All data and information broken down into a beneficiary or non-beneficiary population split to allow both parties to create an estimate for uptake among beneficiaries Overall receipt and expenditure across all Working for Families tax credits Total recipients and expenditure over time Paid parental leave (PPL) Number of recipients receiving PPL Amount of PPL paid Population split to describe how PPL is being used over time by parents and ethnicity and also by income prior Child support Number of people with a child support arrangement registered with Inland Revenue by type (for example, formula assessment or voluntary agreement administered by Inland Revenue) and beneficiary or non-beneficiary splits Number of child support applications made by caring parents by month Number of formula assessment applications versus voluntary agreement applications Age of the youngest child at the date of application (single years) Whether the application is supported by a main benefit or if no benefit is paid
Legal authority	Section 18(3) of the Tax Administration Act.

Manatū Whakahiato Ora (MSD) Memorandum of understanding with Ministry of Social Development (MSD)

Memorandum of understanding with Ministry of Social Development (MSD)