Name of agreement | Fees Free for final year of study and training |
---|---|
Agency data share is with | Tertiary Education Commission |
MoU title | Memorandum of Understanding between Inland Revenue and Tertiary Education Commission relating to Fees Free for final year of study and training |
Agency using the data | Tertiary Education Commission and Inland Revenue |
Purpose | Establish eligibility of a learner to claim reimbursement of the fees paid for their final year of study and training. A learner is a first-time tertiary learner who has completed a provider-based qualification or work-based programme. |
Data exchanged |
TEC sends IR the following information about a learner:
|
Legal authority | IR is disclosing information to TEC in accordance with clause 39D of Schedule 7 of the Tax Administration Act 1994. TEC is disclosing information to IR in accordance with paragraph (a) of Information Privacy Principle 11 in section 22 of the Privacy Act 2020. |
Last updated:
06 Oct 2025