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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

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Name of agreement Companies' IRD and GST numbers
Agency data share is with Ministry of Business, Innovation and Employment (Companies Office)
MoU title For the Online Supply and Issuing of Company Inland Revenue and GST Numbers and for Servicing Employer Registration Requests.
Purpose To assist in lowering compliance costs to companies, Inland Revenue and MBIE have agreed to use the Companies Office website as a gateway to incorporating a company and simultaneously:
  • applying for and issuing an IRD number and/or GST number
  • applying for registration as an employer for tax purposes, i.e., registering for PAYE and FBT tax types.
Data exchanged The Companies Office provides Inland Revenue with the data from completed applications for IRD and GST numbers that it gathers on its website.
Legal authority Schedule 7, part A, clause 10 of the Tax Administration Act 1994
Name of agreement Company and Limited Partnerships Removals
Agency data share is with Ministry of Business, Innovation and Employment
MoU title MOU between and Inland Revenue and the New Zealand Companies Office, a business unit within the Ministry of Business, Innovation and Employment for the provision and review of company and limited partnership removals and exchange of information about registered companies and limited partnerships.
Purpose The purpose of the MoU is to:
  • record the basis on which the parties will endeavour to assist each other in the performance of their respective functions
  • facilitate the processing of Inland Revenue objections to the removal/deregistration of companies and limited partnerships from the companies and limited partnerships registers.
Data exchanged The Companies Office provides Inland Revenue with the following information:
  • list of companies (pending removal) where the Registrar has given notice of his intention to remove from the register
  • list of companies (pending removal) where Inland Revenue has an existing objection to the removal from the register
  • list of limited partnerships (pending deregistration) that the Registrar has given public notice of his intention to deregister from the register
  • list of limited partnerships (pending deregistration) where Inland Revenue has an existing objection to the removal from the register and
  • list of companies and limited partnerships that have been removed/deregistered from the register or restored to the register.
Legal authority Schedule 7, part A, clause 2 Tax Administration Act 1994
Name of agreements Digital Registration of New Immigrants for IRD numbers
Agency data share is with Ministry of Business, Innovation and Employment (MBIE), Immigration New Zealand (INZ)
MoU title Supplying information to facilitate the online processing of applications for an IRD number by new immigrants
Agency using the data
 Inland Revenue
Purpose To facilitate and encourage online applications for an IRD number by new immigrants
Data exchange Inland Revenue provides INZ with the following information to enable INZ to locate its relevant customer: Applicant Information
  • Surname
  • Date of birth
  • Passport number
  • Passport country of issue
  • Application number
  • Correlation ID
  • Consent given
  • Consent time
  • Consent type
Immigration NZ sends Inland Revenue the following information: Identity Information
  • given names
  • surname
  • title (if provided by applicant on visa application)
  • country of birth
  • date of birth
  • client status (if in or out of NZ at time of identity verification)
  • passport issue date
  • passport issuing country
  • passport number
Contact Information (all optional if available)
  • residential address
  • contact phone
  • email
  • mobile phone
Visa Information (not applicable for Australian passport holders)
  • NZ arrival date
  • NZ departure date
  • visa type
  • visa application type (for RSE applicants only)
Legal authority 18 (1) of the Tax Administration Act 1994.
Name of agreement Disclosure of information with customer consent for the purposes of the fog cannon subsidy
Agency data share is with Ministry of Business, Innovation and Employment (MBIE)
MoU title Memorandum of Understanding between Inland Revenue and Ministry of Business, Innovation and Employment - For disclosure of information obtained by consent for the purposes of the fog cannon subsidy
Agency using the data MBIE
Purpose For disclosure of information obtained by consent for the purposes of the fog cannon subsidy.
Data exchanged MBIE provides Inland Revenue with the following MBIE information for each applicant for a fog cannon subsidy (Applicant): 
  • full legal name
  • IRD number
  • NZBN number. 

Inland Revenue confirms whether it’s Employment Information covering the previous 30 days.  It states that an Applicant had five or fewer paid employees during that period. Inland Revenue answers in one of the following ways:
  • "We show no employees in the last 30 days;"
  • "We show [insert number] of paid employees in the last 30 days”
  • "No match found". 
Legal authority Section 18E (3) of the Tax Administration Act 1994.
Name of agreement Workplace Legislation
Agency data share is with Ministry of Business, Innovation and Employment (MBIE)
MoU title Memorandum of Understanding between Inland Revenue and Ministry of Business, Innovation and Employment for supplying information to enable performance of functions under workplace legislation.
Agency using the data MBIE
Purpose Information may be shared between agencies to assist in identifying breaches of 'workplace legislation’. Workplace legislation sets out minimum employment standards and standards in relation to health and safety in the workplace.
Data exchanged Employee information:
  • name
  • date of birth
  • IRD number
  • previous names
  • addresses, contact details (email, phone)
  • tax codes
  • registered tax type
  • employer's name, IRD numbers, address
  • employee start and end dates
  • pay periods
  • gross income and deductions.
Entity information:
  • entity name
  • trading name
  • previous names
  • entity type
  • entity class
  • BIC and description
  • date of entity registration
  • address of entity
  • contact details (email, phone)
  • PAYE contact person
  • locations
  • registered tax types and addresses
  • start and end dates for registered tax types
  • all associated employees
  • employee total earnings and deductions
  • whether group registered
  • parent company (principal shareholder in group).
Linked entity information:
  • names and IRD number
  • relationship to entity
  • trading name
  • previous names
  • entity type
  • entity class
  • BIC and description
  • date of birth, or entity
  • registration date
  • registered addresses
  • contact details.
Legal authority Sections 18H, and Schedule 7, clause 26 of the Tax Administration Act 1994
Name of agreement Sharing with the NZ Insolvency and Trustee Service
Agency data share is with The NZ Insolvency and Trustee Service (ITS) business unit within Ministry of Business, Innovations, and Employment (MBIE)
Agency using the data MBIE (NZ Insolvency and Trustee Service) and Inland Revenue
Purpose This MOU sets the framework for co-operation and information sharing between IR and the Official Assignee (OA) to enable both agencies to carry out their responsibilities with regards to liquidations and bankruptcies.
Data exchanged ITS to IR
  • List of persons adjudicated bankrupt, admitted to the No Asset procedure, who had a summary Instalment Order made, or companies where the OA has been appointed as liquidator.
  • List of undischarged bankrupts.
  • A copy of sealed order for consent to a bankrupt regarding their employment status.
IR to ITS
  • Advice on the GST status of bankrupt taxpayers;
  • Advice about the revenue content of tax refunds;
Specific information relating to changes in the bankrupts' employment status and their KiwiSaver funds.
Legal authority Clause 15 of Schedule 7 of the Tax Administration Act 1994
Name of agreement Relating to the supply of information for the administration of Parental Leave Payments
Agency data share is with Ministry of Business, Innovation and Employment (MBIE)
MoU title Relating to the supply of information for the administration of Parental Leave Payments
Agency using the data MBIE
Purpose The purpose of this MoU is to:

 

  1. define the respective roles and responsibilities of MBIE and Inland Revenue in the administration and delivery of (PPL) paid parental leave ; and
  2. set out the delegation of certain powers under the Parental Leave and Employment Protection Act 1987 from MBIE’s Chief Executive to IR’s Commissioner
Data exchanged
All referrals from IR will be emailed to the MBIE Labour Inspectorate and will consist of the following (where required):
  • reason for referral
  • name and contact details of the staff member referring the PPL application.
Applicant information:
  • name
  • IRD number
  • date(s) application was made to IR
  • phone numbers
  • address
  • email address
  • primary carer type
  • expected Due Date
  • child’s date of birth
  • PPL period start and end date
  • employment type: (SE) Self Employed or (EE) Employee
  • average weekly earnings/earnings information – (required if IR forward a referral which is related to the payment)
  • any other relevant information obtained by IR.
Employer information (applies for each employer):
  • legal name of the employer
Transfers:
  • all parties’ contact details
  • dates of when transfer is to take place
  • number of weeks that are being transferred.
A copy of any other relevant documentation provided by the Applicant in relation to the PPL application.
Legal authority
 Part 7A of the Parental Leave and Employment Protection Act 1987 Clause 2, Schedule 6 of the Public Service Act 2020
Name of agreement Research and Development Tax Incentive approved amount cap
Agency data share is with Ministry of Business, Innovation and Employment (MBIE)
MoU Title Memorandum of Understanding between Inland Revenue and Ministry of Business, Innovation and Employment Relating to the supply of information for administering approved research and development caps
Agency using the data Ministry of Business, Innovation and Employment
Purpose Inland Revenue shares sensitive revenue information with MBIE as, before approving an RDTI application for an amount greater than $120 million, Inland Revenue is required to consult with MBIE’s chief executive on whether relevant research and development activities give rise to substantial net benefit for New Zealand.
Data Exchanged After receiving an RDTI application, Inland Revenue supplies the following information to MBIE:
  1. a letter from Inland Revenue setting out a high level summary of the information it holds relating to the application’s net benefit for New Zealand;
  2. a copy of page 1 of the RDTI application together with information from that application where the person self-reports a net benefit for New Zealand;
  3. any additional information that the person supplies that relates to the net benefit points set out in Inland Revenue’s guidance on applying for a cap exceeding $120 million, provided that Inland Revenue believes it is reasonably necessary for MBIE to have that additional information to assess the net benefit.
Legal Authority Clause 38(1) of Schedule 7 of the Tax Administration Act

 

Name of agreement Research and Development Tax Incentive in-year payments
Agency data share is with Ministry of Business, Innovation and Employment (MBIE)
MoU Title Memorandum of Understanding between Inland Revenue and Ministry of Business, Innovation and Employment Relating to the supply of information for administering RDTI in-year payments
Agency using the data Ministry of Business, Innovation and Employment
Purpose To assist MBIE to administer repayment of loans under the RDTI loan scheme
Data Exchanged For customers whose loans have fallen due for payment during the relevant reporting period:
  • customer name;
  • IRD number;
  • supplementary return due date
  • supplementary return status;
  • tax year; and
  • supplementary return processed date.
Legal Authority clause 38(2) of Schedule 7 of the Tax Administration Act
Name of agreement Supplying information about certain suspected offences under the Companies Act 1993
Agency data share is with Ministry of Business, Innovation and Employment (MBIE), Companies Office
MoU title Supplying information about certain suspected offences under the Companies Act 1993
Agency using the data MBIE Companies Office
Purpose To enable information sharing on directors and employees of companies who have committed serious offences under the Companies Act, including:
  • a serious breach of a director's duty to act in good faith and in the best interests of company
  • false statements
  • breaches of various orders and prohibitions from directing, promoting and/or managing companies
  • breach of restrictions on involvement with phoenix companies.
These offences are punishable by a term of imprisonment of up to five years, or a fine of up to $200,000. Inland Revenue may share information relating to these offences when:
  • either agency reasonably suspects the offence has been, is being, or will be committed
  • the information is relevant to the prevention, detection, investigation or prosecution of the offence
  • the information is readily available, is reasonable and practicable to communicate, and that communication is in the public interest.
Data exchanged Inland Revenue may provide the Companies Office, either proactively or on request, with:
  • individual of interest's personal details
  • entity of interest details
  • details of suspected offences(s)
  • linked entity information details
Legal authority Schedule 7, part C, clause 37 of the Tax Administration Act 1994
Last updated: 02 Oct 2024
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