Information collection framework

Collecting information is part of Inland Revenue’s day-to-day activity of administering the tax and social policy system. The information we gather includes large volumes of data (bulk data). We know that the gathering and providing of information to us comes at a cost to our external stakeholders.

We recognise that information is important, which is why we treat all our customers' information as confidential, keep it secure and only use it for lawful purposes. You can find out more on our privacy policy page.

Privacy Policy

How we decide if we should collect customer information

We have developed principles in this framework to help us prepare and review collection proposals by using a consistent approach. Decisions to proceed with a proposal for collection of information that is covered by this framework will be made in accordance with our governance processes and will be approved at an appropriate senior level.

It is important to note that this framework is not intended to be a tool for evaluating information requests about a specific customer, as these are covered by their own policies and procedures.

This framework will deliver:

increased public trust and confidence in enhanced transparency, accountability and cost/benefit analysis across our decision-making for data collection approaches
support for the collection of the right data and information for us to answer important questions for the purposes of carrying out our functions
improved due diligence across Inland Revenue's use of our legal powers
transparency about resourcing and trade-offs for confident decision-making
to the expectations of external stakeholders and make it easier for us to engage on future collection changes and initiatives.

What the framework applies to

We regularly consider new proposals to collect information from or about multiple customers. These can include proposals to:

seek a law change to require new information to be provided to us
collect information for developing policy to improve or reform the tax system (under section 17GB of the Tax Administration Act 1994 (TAA))
collect bulk information in the form of datasets
seek a regulation allowing us to regularly collect datasets (under section 17L of the TAA)
use new or amended forms or returns.

Collection framework principles

Principles	Examples of what Inland Revenue staff will need to think about
These are the standards that guide our decisions.	These are examples of what Inland Revenue staff will need to think about when using the principles to evaluate a proposal. This is not an exhaustive list.
Authorised by law We will always collect information only as allowed by law and where it relates to one or more of the Commissioner's functions.	Consider Inland Revenue's business need that drives the proposal, how the proposal relates to the Commissioner’s functions, and whether a law change is needed and is appropriate. Consider whether collection of the information is necessary and what alternatives (if any) exist (including is the information readily accessible from other internal, public or government sources in a form we can readily use). Consider what impact the proposal has on the integrity of the tax system and, in particular, the public perception of the integrity of the tax system.
Whole of Inland Revenue approach We will get input from across Inland Revenue (where possible) to consider the merits of the proposed collection.	Consider internal feedback from relevant Inland Revenue business units, including if the collection will deliver the required outcomes, the implications of not collecting the information, and alternatives to the proposed collection.
Compliance costs, benefits and other impacts We will think about the impacts (including compliance costs) of the proposal on the information holder, customers whom the information relates to, customers in general and the tax system as a whole when deciding what information (if any) to collect and how to collect it.	Consider the costs and benefits of collection to the information holder, affected customers and Inland Revenue. Based on the nature of the information being collected, consider the intrusiveness of the collection and who it is necessary to collect the information from (for example, all taxpayers or a targeted group). Does the information already exist in a readily accessible form, or will it need to be created to satisfy the request? Will there be a software cost? Are there different ways the information could be collected (such as by using natural business systems)? Is there a potential benefit to another government agency? Ensure that the appropriate governance groups and senior managers have approved the collection.
Explain and consult We will explain why we require information and, where practicable, give external parties an opportunity to comment unless this may affect our enquiries or be in breach of our confidentiality or integrity obligations.	Consider whether relevant external parties (including those with specialist knowledge) will have input into what information should be collected, as well as the method and frequency of collection. What is the earliest appropriate time to consult? If external parties have not had the opportunity to comment, ensure that Inland Revenue explains why we require the information prior to collecting it.
Support the Crown-Māori relationship We will consider whether the proposal is consistent with our role supporting the Crown in its relationships with Māori under the Treaty of Waitangi (te Tiriti o Waitangi) (section 14 of the Public Service Act 2020).	Consider if the proposal will have an impact on the Crown’s relationship with Māori. Consider whether the proposal requires specific targeted consultation with Māori.
Strategic direction We will consider whether the proposal will support Inland Revenue's strategic direction.	Consider whether the proposal will support Inland Revenue's three broad roles (Effective and efficient, Stewardship, Broader contribution (across the public service)), as well as our strategic aspiration to improve oranga for current and future generations.