Skip to main content

COVID-19 - Level 2 If you have been affected by COVID-19, we may be able to help. Find out more

Name of agreement Information Matching Agreement for Birth Information
Agency data share is with Department of Internal Affairs
MoU title Information Matching Agreement for Birth Information
Agency using the data Inland Revenue
Purpose A one-off supply of information to enable IR to identify the correct dates of birth for its customers
Data exchanged

DIA supplies to IR for all registrations;

  • name
  • date of birth
  • still-birth
  • birth date
  • birth place
  • parents’ names, names at birth, birth dates, birth places and home addresses
  • name change and original names
  • birth registration number
  • death registration number
  • name at birth
  • former name
  • new name
  • date of birth
  • full residential address
  • country of birth
  • date of registration
Legal authority Section 78A and Schedule 1A of the Births, Deaths, Marriages and Relationships Registration Act 1995
Name of agreement Deceased persons match
Agency data share is with Department of Internal Affairs
IMA title Information Matching Agreement between the Registrar General of Births Deaths and Marriages, Department of Internal Affairs ("the Registrar") and Inland Revenue
Agency using the data Inland Revenue
Purpose Sets out the terms and conditions that apply when the Registrar shares death information with Inland Revenue. Information supplied under this agreement will be used for the purposes of identifying deceased Inland Revenue customers and verifying their details.
Data exchanged The Registrar will provide Inland Revenue with information that is on the death register, including name, date and place of birth, date and place of death, names of parents, address, relationship status and name of partner, and age of children.
Legal authority Section 78A and Schedule 1A of the Births, Deaths and Marriages and Relationships Registration Act 1995
Name of agreement Sharing of birth information for IRD number and child support applications programme
Agency data share is with Department of Internal Affairs
IMA title Information Matching Agreement between the Registrar General Births Deaths and Marriages Department of Internal Affairs and the Commissioner Inland Revenue. Sharing of Birth Information for IRD number and Child Support Applications Programme.
Agency using the data Inland Revenue
Purpose

The agreement enables Department of Internal Affairs to transfer information from birth registrations where the person registering the child's birth has indicated they wish to apply for an IRD number for the child. This enables Inland Revenue to establish IRD numbers for these children.

Inland Revenue can also use the information to verify customer’s details and details of parentage, birth and death of qualifying or dependent children to process child support applications.

Data exchanged
  • parent signature
  • birth registration number
  • child's surname
  • child's first names
  • child's birth date
  • child's sex
  • still-birth
  • child's citizenship
  • caregiver's IRD
  • contact number
  • IRD number mailing address
  • birth certificate mailing address
  • mother's mailing address
  • father's mailing address
  • mother's surname and first names
  • mother's birth date
  • father's surname and first names
  • father's birth date
Legal authority Section 78A and Schedule 1A of the Births, Deaths and Marriages, and Relationships Registration Act 1995
Name of agreement Information sharing related to the registration of foreign trusts
Agency data share is with Department of Internal Affairs
MoU title MoU between Inland Revenue and Department of Internal Affairs. 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 Department of Internal Affairs Authorised Person with the following types of information:

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 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 29 of the Tax Administration Act 1994 
Name of agreement Supply of information in respect of charitable entities
Agency data share is with Department of Internal Affairs
MoU title MoU for the supply of information in respect of charitable entities
Agency using the data Inland Revenue and Department of Internal Affairs
Purpose

To facilitate the timely and appropriate supply of information from Inland Revenue to DIA for the purposes of the Charities Act 2005, and to facilitate the timely and appropriate supply of information from DIA to Inland Revenue for the purposes of the Inland Revenue Acts.

This enables Inland Revenue to share with DIA certain rulings made by the Commissioner of Inland Revenue and other information for compliance purposes and for Inland Revenue to confirm that organisations are registered under the Charities Act 2005 in order to qualify for the charities related income tax exemption and to obtain donee status.

Data exchanged

Inland Revenue supplies information on charitable entities to the Department of Internal Affairs, including:

  • the legal name and country of registration
  • country of abode for non-resident tax charities
  • details of donee organisations
  • rulings information
  • any other information as may be reasonably necessary for DIA to carry out its functions and duties.

When a charity is registered or deregistered, Inland Revenue receives information about the charity including its:

  • name
  • postal address
  • IRD number
  • donations flag
  • % of NZ funds applied overseas
  • registration date
  • charity registration number
  • membership of a group
  • removal date.

DIA may also supply other non-routine information to enable IR officers to exercise their delegated powers or perform their duties under the Inland Revenue Acts.

Legal authority Schedule 7, part C, clause 29 of the Tax Administration Act and Section 30(1) of the Charities Act 2005.