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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:
  • Identification information, being: name, date of birth, IRD number, and National Student Number.
  • Course information, being: provider, qualification/programme details, and prior study information.
  • Eligibility details, being: eligible, or if not eligible, a reason why.
  • Fee breakdown and the amount of Fees Free entitlement.
IR sends TEC the following about a learner:
  • Identification information (as above).
  • An eligibility indicator and reason for ineligibility.
  • Payment details, being the date and amount.
  • Type, being cash payment or transfer to student loan.
  • If IR receives a Fees Free-related query it cannot answer, case number and type, and any attachments provided by the learner to support their review.
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
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