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Corrections Act 2004

Corrections system - Miscellaneous - Disclosure of prisoner information for taxation purposes

180E: Information may be disclosed for taxation purposes

You could also call this:

"The government can share your personal info with tax officials if they have an agreement."

The department can share information with the Commissioner of Inland Revenue for taxation purposes. You might wonder what kind of information they can share. It includes details like your name, date of birth, and where you are being held. They can also share information about your sentence, like when it started and when you might be released. The department can only share this information if they have an agreement with the Commissioner, as outlined in section 180F. This does not change how the Privacy Act 2020 works.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS996988.

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180D: Notice required by section 180C(1)(d), or

"Notice to tell you why your payments are suspended"

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180F: Agreement for disclosing prisoner information for taxation purposes, or

"Agreeing to Share Prisoner Info for Tax Purposes"

Part 2Corrections system
Miscellaneous: Disclosure of prisoner information for taxation purposes

180EInformation may be disclosed for taxation purposes

  1. The purpose of this section is to facilitate the disclosure of information, by the department to the Commissioner, for the purposes of the administration or enforcement of the Inland Revenue Acts.

  2. For the purpose of this section, the chief executive may supply to the Commissioner the information specified in subsection (3) in respect of every prisoner who is or was in the legal custody of the chief executive under this Act.

  3. The information is as follows:

  4. identifying information about the prisoner:
    1. the name and address of the prison in which the prisoner is or was detained:
      1. whether the prisoner is on remand or has been sentenced:
        1. details of the prisoner’s sentence (including relevant dates such as the start date of sentence, the date on which the prisoner is eligible for parole, and their statutory release date).

          1. No specified information may be supplied under this section except under an agreement entered into between the Commissioner and the chief executive under section 180F.

          2. Nothing in this section limits the operation of the Privacy Act 2020.

          3. For the purposes of this section and section 180F,—

            Commissioner means the Commissioner of Inland Revenue as defined in section 3(1) of the Tax Administration Act 1994

              identifying information, in relation to any person, includes the person’s full name, date and place of birth, sex or gender, location, citizenship, unique identifying number used by the department, and any known alias

                Inland Revenue Acts means the Acts listed in Schedule 1 of the Tax Administration Act 1994

                  specified information means the information specified in subsection (3).

                  Notes
                  • Section 180E: inserted, on , by section 46 of the Corrections Amendment Act 2024 (2024 No 41).