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Name of agreement Criminal proceeds recovery
Agency data share is with NZ Police
MoU title MoU between the New Zealand Police and Inland Revenue Department in respect of S98(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 NZ Police
Purpose To record the principles and operational procedures agreed for the provision of information under section 98(2) of the Criminal Proceeds (Recovery) Act 2009. Enables Inland Revenue to share information with NZ Police to assist in establishing whether a case exists for taking civil recovery action pursuant to the Criminal Proceeds (Recovery) Act 2009.
Data exhanged Police supplies to Inland Revenue
  • name
  • date of birth
  • address, and
  • 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.
Legal authority Schedule 7, part A, clause 6 of the Tax Administration Act 1994 Criminal Proceeds (Recovery) Act 2009 Section 98(2)
Name of agreement Sharing information relating to the registration of foreign trusts
Agency data share is with New Zealand Police
MoU title MoU between Inland Revenue and New Zealand Police. Sharing information relating to the registration of Foreign Trusts
Agency using the data Department of Internal Affairs
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 that Inland Revenue obtains via the registration and annual returns, in accordance with sections 59B and 59D of the Tax Administration Act 1994; and
    • 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 29 of the Tax Administration Act 1994