In accordance with Schedule 6 of the Public Service Act 2020, we are required to report on situations where the Commissioner has delegated any of her powers outside the Public Service.
The Commissioner has delegated powers under the Treasury Delegations to Westpac's Corporate and Institutional Banking Unit to enable it to effectively manage the movement of payments received in Inland Revenue's Australian WBC Account (Payments) to Inland Revenue's Westpac New Zealand Account. This delegation allows Westpac to transfer the Payments out of Inland Revenue's WBC Australia Account to Inland Revenue's Westpac New Zealand AUD Account, apply the foreign exchange rate to the AUD amount and then transfer the NZD amount to Inland Revenue's Westpac New Zealand Account. This delegation has been operating as intended in line with the contractual arrangements with Westpac.
Callaghan Innovation and Inland Revenue act in partnership to determine entitlement to the Research and Development Tax Incentive (RDTI). To fully enable discussions with customers, agents and experts in relation to applications for the RDTI, the Commissioner has delegated powers to share information under section 18 of the Tax Administration Act 1994 to staff in Callaghan Innovation who consider RDTI applications. This delegation is limited to information that relates to RDTI applications and has been working as intended.