New Zealand Police

Criminal proceeds recovery

Name of agreement	Criminal proceeds recovery
Agency data share is with	NZ Police
MoU title	Memorandum of Understanding between the New Zealand Police and Inland Revenue Department in respect of S98(4) of the Criminal Proceeds (Recovery) Act 2009 and schedule 7, part A, clause 6 of the Tax Administration Act 1994
Agency using the data	NZ Police
Purpose	To enable Inland Revenue to share information with NZ Police to assist in establishing whether a case exists for taking civil recovery action pursuant to the Criminal Proceeds (Recovery) Act 2009.
Data exchanged	Police supplies to Inland Revenue: Name Date of birth Address Any other relevant information for matching purposes Inland Revenue may supply Police with information where that information is required to establish whether a prima facie case exists for taking civil recovery action under the Criminal Proceeds (Recovery) Act.
Legal authority	Schedule 7, part A, clause 6 of the Tax Administration Act 1994 Criminal Proceeds (Recovery) Act 2009 Section 98(2)

Name of agreement	Sharing information relating to the registration of foreign trusts
Agency data share is with	New Zealand Police
MoU title	Memorandum of Understanding between Inland Revenue and New Zealand Police for the sharing of information relating to the registration of Foreign Trusts
Agency using the data	New Zealand Police
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 New Zealand Police Authorised Person with the following types of information about Foreign Trusts: 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 the 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 28 of the Tax Administration Act 1994