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Criminal proceeds recovery

Name of agreement Criminal proceeds recovery
Agency data share is with New Zealand Police
MoU title Memorandum of Understanding between the New Zealand Police and Inland Revenue Department in respect of section 98(4) of the Criminal Proceeds (Recovery) Act 2009 and schedule 7, Part A, clause 6 of the Tax Administration Act 1994
Agency using the data New Zealand Police
Purpose To enable Inland Revenue to share information with New Zealand Police to assist in establishing whether a case exists for taking civil recovery action pursuant to the Criminal Proceeds (Recovery) Act 2009, and to ensure information previously disclosed is kept up to date.
Data exchanged New Zealand Police supplies to Inland Revenue:
  • Name
  • Date of birth
  • Address
  • Any other relevant information for matching purposes.
Inland Revenue may supply Police with information where that information is required to establish whether a prima facie case exists for taking civil recovery action under the Criminal Proceeds (Recovery) Act, and updated information to ensure information previously disclosed is kept up to date.
Legal authority Schedule 7, Part A, clause 6 of the Tax Administration Act 1994, and section 98(2) of the Criminal Proceeds (Recovery) Act 2009.

Sharing information relating to the registration of foreign trusts

Name of agreement Sharing information relating to the registration of foreign trusts
Agency data share is with New Zealand Police
MoU title Memorandum of Understanding between Inland Revenue and New Zealand Police for the sharing of information relating to the registration of Foreign Trusts
Agency using the data New Zealand Police
Purpose To enable the parties to share information relating to the registration, or absence of registration, of a Foreign Trust in New Zealand
Data exchanged Inland Revenue may provide a New Zealand Police Authorised Person with the following types of information about Foreign Trusts:
  • Information for assessing levies:
  • Information that Inland Revenue obtains via the registration and annual returns, in accordance with sections 59B and 59D of the Tax Administration Act 1994.
  • Information about the revocation of registration, including where the Foreign Trust no longer has a Resident Foreign Trustee. This would include the Trust name and Trustee contact details and the reason for revoking the registration.
  • Information about the absence of registration of a Foreign Trust, including the Trust name and possible contact details for the Trustee that Inland Revenue believes should have registered the Foreign Trust and the reason Inland Revenue believes they should be registered as a Foreign Trust.
Legal authority Schedule 7, Part C, clause 28 of the Tax Administration Act 1994
Last updated: 01 Apr 2026
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