19Disclosures to certain agencies and exchanges of information

1. Section 18 does not prevent the disclosure of sensitive revenue information to a person or entity specified in clauses 20 to 39 about the matter described in the provision, subject to any conditions set out in the provision.

20Statistics New Zealand

1. Section 18 does not prevent the Commissioner disclosing information to the Government Statistician for the production of official statistics or research under the Data and Statistics Act 2022 if the Commissioner considers that it is not undesirable to disclose the information.

21The Treasury

1. Section 18 does not prevent the Commissioner communicating to any officer, being an employee of the Treasury (as defined in section 2 of the Public Finance Act 1989), any information, being information that—

2. the officer is authorised by the Secretary (as defined in section 2 of that Act) to receive; and
3. the Commissioner considers is not undesirable to disclose and is essential to enable that officer to carry out any duty lawfully conferred on that officer relating to the preparation of taxation revenue forecasts.

4. Repealed

22Intelligence and security agencies

1. Section 18 does not prevent the Commissioner allowing the Director-General of an intelligence and security agency (as defined in section 4 of the Intelligence and Security Act 2017), or an employee of that intelligence and security agency authorised by the Director-General for that purpose, access to information specified in a permission given under section 137 or 138 of that Act.

23Government agencies: AML/CFT purposes

1. Section 18 does not prevent the Commissioner disclosing to a government agency or an AML/CFT supervisor (as defined in section 5 of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009) information supplied or obtained under an enactment referred to in section 140(2)(k), (l), and (v) of that Act that is necessary or desirable for the purpose of ensuring compliance with AML/CFT legislation.

23AGovernment agencies: Russia sanctions purposes

1. Section 18 does not prevent the Commissioner disclosing to the Ministry of Foreign Affairs and Trade or to another government agency information supplied or obtained under an Act referred to in section 31 of the Russia Sanctions Act 2022 that is necessary or desirable for the purposes of that section.

2. In this clause, government agency has the meaning given in section 5(1) of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009.

23BGovernment agencies: COVID-19 response purposes

1. Section 18 does not prevent the Commissioner disclosing to a government agency information about a person or entity for the purpose of enabling the government agency to provide or fulfil any duty, obligation, or other thing in relation to any person or entity in connection with COVID-19 (including, without limitation, for the purpose of enabling the government agency to carry out an audit, review, or other enforcement function in relation to COVID-19-related assistance provided to any person or entity).

2. Despite subclause (1), the Commissioner may disclose the information only if the Commissioner considers that—

3. the information is readily available; and
4. it is reasonable and practicable to disclose the information; and
5. it is not undesirable to disclose the information; and
6. the information is reasonably necessary for the purpose referred to in subclause (1).

7. Repealed

8. Repealed

9. Repealed

10. In this clause, government agency means—

11. a department named in Part 1 of Schedule 2 of the Public Service Act 2020:
12. the New Zealand Police:
13. the Accident Compensation Corporation:
14. Kāinga Ora–Homes and Communities:
15. Callaghan Innovation.

24New Zealand Customs Service: value of imported goods

1. Section 18 does not prevent the Commissioner disclosing to the chief executive of the New Zealand Customs Service information for the purpose of assessing the suitability of an arrangement relating to the use of provisional values under the Customs and Excise Act 2018, including the determination of an application to use provisional values.

25Business, Innovation, and Employment: New Zealand business number

1. Section 18 does not prevent the Commissioner communicating to a person who is an authorised officer of the department for the time being responsible for the New Zealand Business Number Act 2016 any information that—

2. is primary business data (as defined in section 20(2) of that Act) for inclusion in the New Zealand Business Number Register; or
3. is communicated for the purposes of subclauses (2) and (3).

4. This clause authorises the exchange of information between the Inland Revenue Department and the department for the time being responsible for the administration of the New Zealand Business Number Act 2016 to ensure that the correct primary business data (as defined in section 20(2) of that Act) for businesses and New Zealand Business Numbers is provided for inclusion in the New Zealand Business Number Register.

5. For the purposes of subclause (2), the Commissioner may supply an authorised officer of the department for the time being responsible for the administration of the New Zealand Business Number Act 2016 information concerning primary business data to verify the correctness of the information to be included in the New Zealand Business Number Register.

6. In this clause, authorised officer, in relation to the responsible department, means any officer, employee, or agent of that department who is authorised by the chief executive of that department to receive information supplied by the Commissioner under this clause.

25BBusiness, Innovation, and Employment: Registrar of Business Payment Practices

1. Section 18 does not prevent the Commissioner disclosing information to the Registrar of Business Payment Practices for the following purposes:

2. establishing and maintaining the register under the Business Payment Practices Act 2023:
3. monitoring compliance with the requirements of that Act (under which certain entities must disclose their payment practices information).

26Agencies for workplace safety

1. Section 18 does not prevent the Commissioner communicating to a person who is an officer or employee of the Ministry of Business, Innovation and Employment, WorkSafe New Zealand, or an agency designated under section 191 of the Health and Safety at Work Act 2015, information that—

2. the person is authorised by the Ministry, WorkSafe New Zealand, or agency, as applicable, to receive under workplace legislation; and
3. the Commissioner considers is not undesirable to disclose and is reasonably necessary to enable the person to carry out a function, duty, or power conferred on the person under or in relation to workplace legislation.

27Agencies for charities regulation

1. Section 18 does not prevent the Commissioner communicating to any person, being a member, an employee, or an agent of the Board established by section 8 of the Charities Act 2005 or the chief executive defined in section 4(1) of that Act, any information, being information that—

2. the person is authorised by that Board or chief executive to receive; and
3. the Commissioner considers is not undesirable to disclose and is reasonably necessary to enable that person to carry out any duty lawfully conferred on that person relating to the exercise of the powers of that Board or chief executive or the performance of their functions and duties under that Act.

28Agencies for foreign trusts regulation

1. Section 18 does not prevent the Commissioner communicating to a person who is an officer, employee, or agent of the Department of Internal Affairs or the New Zealand Police any information relating to a registration, or absence of registration, for a foreign trust that the person is authorised by the Commissioner of Police or the chief executive of the Department of Internal Affairs to receive.

29Government agencies: voice recognition analysis

1. Section 18 does not prevent the Commissioner communicating to a person (the officer) who is an officer or employee of a public sector agency, as defined in section 7(1) of the Privacy Act 2020, information if—

2. the officer is authorised by the public sector agency to receive the information; and
3. the information relates to a record of the voice of a person (the client), used by the Commissioner to verify the identity of the client, or relates to an analysis of the record; and
4. the information is obtained, held, and communicated by the Commissioner for a purpose relating to verifying the identity of the client; and
5. the public sector agency is authorised by the client to receive the information; and
6. the Minister of Revenue has been notified by the Commissioner that such information will be communicated to the public sector agency.

30Financial Markets Authority: KiwiSaver information

1. Section 18 does not prevent the Commissioner communicating to the Financial Markets Authority the following information, provided that the Commissioner considers it not undesirable to disclose the information and the information is reasonably necessary to enable the FMA to perform its duties or functions or exercise its powers:

2. individual or aggregate information relating to a member of a KiwiSaver scheme or a complying superannuation fund (as those terms are defined in section 6(1) of the Financial Markets Conduct Act 2013):
3. individual or aggregate information relating to a KiwiSaver scheme or a complying superannuation fund:
4. information arising from the performance of the Commissioner’s duties or functions, or the exercise of the Commissioner’s powers, in relation to the KiwiSaver Act 2006 or a provision of an Inland Revenue Act that is relevant to the KiwiSaver Act 2006.

31Land Information New Zealand

1. Section 18 does not prevent the Commissioner communicating to the chief executive, or an authorised employee, of Land Information New Zealand under section 86 of the Land Transfer Act 2017 any information specified in subsection (1) of that section for the purpose set out in that subsection.

32Registrars of courts

1. Section 18 does not prevent the Commissioner communicating to any Registrar, in accordance with section 104A of the Summary Proceedings Act 1957, any information required under subsection (1) of that section.

33Credit reporting agencies

1. Section 18 does not prevent the Commissioner communicating information relating to a taxpayer and reportable unpaid tax to an approved credit reporting agency.

2. The purpose of this clause is to facilitate the exchange between the Commissioner and approved credit reporting agencies of information relating to a taxpayer’s reportable unpaid tax.

3. Subclauses (5), (6), and (7) apply when—

4. a taxpayer has an amount of reportable unpaid tax; and
5. the Commissioner has formally notified the taxpayer that—
   1. the taxpayer has reportable unpaid tax; and
   2. the Commissioner may give an approved credit reporting agency information in relation to the taxpayer and any amount of reportable unpaid tax under this clause; and
6. the Commissioner has made reasonable efforts to recover reportable unpaid tax from the taxpayer before the day on which the taxpayer is formally notified under paragraph (b); and
7. 30 days after the formal notification under paragraph (b),—
   1. the taxpayer has an amount of reportable unpaid tax that is greater than the amount prescribed, from time to time, by the Governor-General by Order in Council:
   2. the taxpayer has an amount of reportable unpaid tax that has been unpaid for a year, and, in the Commissioner’s judgement, the proportion of the unpaid amount to the taxpayer’s assessable income for that year is 30% or more.

8. An order under subclause (3)(d)(i) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

9. Subclauses (5), (6), and (7) also apply when—

10. a taxpayer has an amount of reportable unpaid tax; and
11. the Commissioner has formally notified the taxpayer that—
    1. the taxpayer has reportable unpaid tax; and
    2. the Commissioner may give an approved credit reporting agency information in relation to the taxpayer and any amount of reportable unpaid tax under this clause; and
12. the Commissioner has formally notified the taxpayer under subclause (3)(b) twice in the year before the notice in paragraph (b) of this subclause, but did not communicate information relating to the taxpayer under subclause (5) or (6) in the year, because the taxpayer partially paid the total relevant amount of reportable unpaid tax; and
13. the Commissioner has made reasonable efforts to recover an amount of reportable unpaid tax from the taxpayer before the day on which the taxpayer is formally notified under paragraph (b) of this subclause.

14. The Commissioner may communicate to an approved credit reporting agency information relating to the taxpayer and any amount of reportable unpaid tax for the purposes of—

15. enabling the approved credit reporting agency to include information in the taxpayer’s credit report; and
16. evidencing and maintaining the accuracy of the credit report in relation to the information.

17. The Commissioner may also communicate to an approved credit reporting agency information for the purposes described in subclause (5) if—

18. the information relates to the taxpayer and any amount that would be reportable unpaid tax if it was not subject to an instalment arrangement requested by the taxpayer and entered into by the Commissioner (the instalment arrangement); and
19. the instalment arrangement was entered into by the Commissioner after the Commissioner has communicated to an approved credit reporting agency information relating to the taxpayer under subclause (5).

20. The Commissioner may not communicate to an approved credit reporting agency until the Commissioner has finished considering an application under section 177 or 183H, if the application was made in the 30 days after the day on which the taxpayer is formally notified under subclause (3)(b) or (4)(b).

21. The Commissioner must publish annually, in a publication chosen by the Commissioner, the following:

22. the number of taxpayers that the Commissioner has formally notified under this clause in the previous tax year; and
23. the number of taxpayers that the Commissioner has communicated information in relation to, under subclause (5) or (6), in the previous tax year; and
24. the number of taxpayers that the Commissioner has formally notified and communicated information in relation to, under subclause (5) or (6), but who paid the total relevant amount of reportable unpaid tax in the previous tax year; and
25. any other matter relating to the Commissioner’s use of this clause that the Commissioner decides it is appropriate to publish, including revoking an approval under subclause (9).

26. The Commissioner may approve, or revoke the approval of, an organisation described in subclause (10)(a), if the approval or revocation positively affects the integrity of the tax system.

27. For the purposes of this clause, approved credit reporting agency means an organisation that—

28. carries on a business of reporting to other organisations, for payment, information relevant to the assessment of a person’s creditworthiness; and
29. is approved by the Commissioner under subclause (9); and
30. the Commissioner has published the name of, in a publication chosen by the Commissioner.

31. For the purposes of this clause, credit report means credit information about a person that is disclosed by an approved credit reporting agency.

32. For the purposes of this clause, reportable unpaid tax—

33. means, for a taxpayer, unpaid tax—
    1. that results from liability for or excess refunds of income tax, excluding refunds under section MF 5 or MF 6 of the Income Tax Act 2007, or is otherwise the overpayment or over-crediting of WFF tax credits; and
    2. that results from liability for or refunds of GST, amounts required to be deducted under the PAYE rules, amounts required to be deducted under the Student Loan Scheme Act 2011, amounts required to be deducted under the Child Support Act 1991, ESCT, RSCT, or any tax credits under Part L of the Income Tax Act 2007 excluding tax credits under section LB 4 of that Act; and
    3. that is not subject to a dispute or challenge under Part 4A or 8A of this Act; and
    4. that is not subject to an instalment arrangement requested by the taxpayer and entered into by the Commissioner; and
34. includes, for a taxpayer, unpaid interest under Part 7 and unpaid civil penalties, to the extent to which they relate to an amount of reportable unpaid tax described in paragraph (a).

34Agencies for gambling levy

1. Section 18 does not prevent the Commissioner communicating to a person who is an employee of the Department of Internal Affairs or the Ministry of Health information that—

2. the person is authorised by the department or Ministry to receive; and
3. the Commissioner considers is not undesirable to disclose and is essential to enable the person to carry out any duty lawfully conferred on the person relating to the determination of the problem gambling levy rate.

34ADepartment of Internal Affairs: offshore betting charges

1. Section 18 does not prevent the Commissioner communicating information to a person who is an employee of the Department of Internal Affairs that—

2. the person is authorised by the department to receive; and
3. the Commissioner considers is not undesirable to disclose and is essential to enable the person to carry out any duty lawfully conferred on the person relating to offshore betting charges payable under subpart 1 of Part 5 of the Racing Industry Act 2020 and liable for GST.

35NZ Film Commission: government screen production payments

1. Section 18 does not prevent the Commissioner communicating information to a person who is an officer, employee, or agent of the New Zealand Film Commission responsible for the administration of a scheme under which government screen production payments are made and who is authorised to receive the information by the chief executive of the New Zealand Film Commission.

2. The purpose of this clause is to facilitate the exchange of information between the Commissioner and the Commission for the purpose of providing to the Commission information which the chief executive considers necessary to enable the Commission to determine the entitlement of a company to a government screen production payment.

3. For the purposes of subclause (2), on request from the chief executive, the Commissioner may, at any time, provide to any authorised officer of the Commission all of the following information that is held by the department:

4. particulars relating to the amount of expenditure incurred in relation to a project that is the subject of an application for a government screen production payment:
5. particulars relating to the amount of expenditure incurred in New Zealand in relation to a project that is the subject of an application for a government screen production payment:
6. the Commissioner’s opinion as to the accuracy of any information provided by an applicant in relation to the application for a government screen production payment.

7. In this clause,—

   chief executive means the person appointed under section 13(1) of the New Zealand Film Commission Act 1978

   Commission means the New Zealand Film Commission established by section 3 of the New Zealand Film Commission Act 1978

   company means a company to which the definition of government screen production payment in section YA 1 of the Income Tax Act 2007 refers.

8. If any of the information specified in subclause (3) is not held by the department, the Commissioner may use any of the Commissioner’s powers that are contained in Part 3, subpart 3A to obtain information.

36Registrar of Companies: offences under Companies Act 1993

1. Section 18 does not prevent the Commissioner communicating information relating to some offences under the Companies Act 1993 to the Registrar of Companies.

2. The purpose of this clause is to facilitate the exchange between the Commissioner and the Registrar of Companies (the Registrar) of information for the purpose of preventing, detecting, investigating, or providing evidence of, some offences under the Companies Act 1993 that have been, are being, or will be committed.

3. The Commissioner may communicate the information only if—

4. the Commissioner or the Registrar reasonably suspects that—
   1. an offence under section 138A(1), 377, 382(4), 383(6), 385(9), 385AA(9), or 386A(2) of the Companies Act 1993 has been, is being, or will be committed; and
   2. the information is relevant for the purposes of preventing, detecting, investigating, or providing evidence of, the offence; and
5. the Commissioner is satisfied that the information is readily available, that it is reasonable and practicable to communicate the information, and that communication of the information is in the public interest.

37KiwiSaver providers: KiwiSaver details

1. Section 18 does not prevent the Commissioner communicating to a person’s fund provider under section 220B of the KiwiSaver Act 2006 any information specified in that section for the purposes set out in the section.

38Agencies for research and development

1. Section 18 does not prevent the Commissioner communicating to an officer, employee, or agent of the Treasury (as defined in section 2 of the Public Finance Act 1989), of Callaghan Innovation, of the Ministry of Business, Innovation and Employment, or of a state sector entity responsible for any function related to research and development advice or incentives, information reasonably necessary for that person to perform their work in relation to evaluating (in accordance with section LY 10 of the Income Tax Act 2007), administering, statistical reporting on, and policy formation for, tax credits provided in subparts LY and MX of that Act.

2. Section 18 does not prevent the Commissioner communicating to an officer, employee, or agent of Callaghan Innovation or of the Ministry of Business, Innovation, and Employment information reasonably necessary for that person to perform their work in relation to—

3. the offer of research and development advice and incentives, including tax incentives, grants, loans, and any related measures aimed at incentivising research and development:
4. the grant and administration of a loan made under the research and development loan scheme established by Ministerial direction to Callaghan Innovation under section 112 of the Crown Entities Act 2004, notice number 2020–go2811.

5. Section 18 does not prevent the Commissioner allowing an officer, employee, or agent of Callaghan Innovation access to information reasonably necessary for that person to perform their work in relation to administering tax credits provided in subparts LY and MX of the Income Tax Act 2007.

39Agencies for Australian wine producer rebate

1. The purpose of this clause is to facilitate the exchange of information between the Commissioner and the Australian Taxation Office and the New Zealand Customs Service for the purpose of administering the entitlements of New Zealand resident wine producers to Australian wine producer rebates.

2. Section 18 does not prevent the Commissioner providing all information referred to in subclause (3) to a person who is—

3. an officer, employee, or agent of the Australian Taxation Office or the New Zealand Customs Service; and
4. authorised to receive the information by the chief executive officer of the Australian Taxation Office or the New Zealand Customs Service.

5. The information that may be provided under subclause (2) is all information relevant to—

6. the claim by a New Zealand resident wine producer for payment of an Australian wine producer rebate in respect of wine produced in New Zealand that is sold in Australia:
7. the approval or verification of the entitlement of a New Zealand resident wine producer to a payment of an Australian wine producer rebate.

39BRegulator under Overseas Investment Act 2005

1. Section 18 does not prevent the Commissioner from disclosing sensitive revenue information to any officer or employee of the regulator under the Overseas Investment Act 2005 (the OIA) if the officer or employee is authorised by the regulator to receive the information and if the regulator has reasonable grounds to believe that the disclosure of that information is necessary for all or any of the following purposes:

2. enabling the regulator to consider whether an investor meets the investor test under the OIA:
3. managing national security and public order risks associated with transactions by overseas persons:
4. any purpose set out in section 41(1A) of the OIA.

5. Information provided for the purpose in subclause (1)(a) may include, for example, information on tax defaults, tax-related penalties, and tax settlement agreements made with the Commissioner.

6. Section 18 does not prevent the regulator from disclosing sensitive revenue information to any officer or employee of an agency referred to in section 126(2) of the OIA, if the officer or employee is authorised by the agency to receive the information and the regulator has reasonable grounds to believe that the disclosure of that information is necessary for the purpose of managing national security and public order risks associated with transactions by overseas persons.

7. Despite subclause (1), the Commissioner may disclose information to the regulator only where it is reasonable and practical to do so, the information is readily available, and it is not undesirable to disclose the information.

39CChief executive responsible for administration of the Residential Tenancies Act 1986

1. Section 18 does not prevent the Commissioner from disclosing sensitive revenue information to the chief executive (CE) responsible for the administration of the Residential Tenancies Act 1986 and to the CE’s delegatees responsible for the administration of the Residential Tenancies Act 1986, if the disclosure is necessary for the purpose of the CE forming or changing an opinion that land meets or does not meet the definition of build-to-rent land in the Income Tax Act 2007.

2. No information will be disclosed unless the Commissioner is satisfied that the information is readily available and that it is reasonable and practicable to communicate the information.

40Disclosures in exchanges of information

1. Section 18 does not prevent the Commissioner from disclosing sensitive revenue information to a person or entity specified in clauses 41 to 46 about the matter described in the provision in an exchange of information, subject to any conditions set out in the provision.

41Accident Compensation Corporation: earnings-related payments

1. Section 18 does not prevent the Commissioner communicating to any person, being an officer, employee, or agent of the Accident Compensation Corporation, any information, being information that—

2. the person is authorised by the Managing Director or chief executive of the Accident Compensation Corporation or the chief executive of the Ministry of Justice to receive; and
3. is communicated to that person for the purposes of subclauses (2) to (9).

4. The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the Corporation for the purposes of verifying—

5. the entitlement or eligibility of any person to or for any earnings-related compensation; or
6. the amount of any earnings-related compensation to which any person is or was entitled or for which any person is or was eligible; or
7. whether any premium or levy is payable or the amount of any premium or levy payable by any person.

8. For the purpose of this clause, any officer or employee or agent of the Corporation authorised in that behalf by the Managing Director or chief executive of the Corporation may from time to time supply to the Commissioner any beneficiary information held by the Corporation.

9. Where, in relation to any person, beneficiary information is supplied to the Commissioner under subclause (3), the Commissioner may cause a comparison of that information to be made with any information held by the department and which relates to that person.

10. Where the result of any comparison carried out under subclause (4) indicates that any person who is receiving, or has received, earnings-related compensation is or was, while receiving that compensation, receiving income from employment (including self-employment) the Commissioner may take action under subclause (6).

11. Where, in relation to any person, the circumstances referred to in subclause (5) apply, the Commissioner may, for the purpose of this clause, supply to any authorised officer of the Corporation, all or any of the following information that is held by the department and that relates to the person:

12. where the person is, or was, in employment while receiving any earnings-related compensation,—
    1. the date or dates on which that employment commenced:
    2. where applicable, the date or dates on which that employment ceased:
    3. the name and business address of each employer so employing that person:
13. where the person is, or was, receiving any other income during any period in which they are receiving, or have received, any earnings-related compensation, in circumstances where that other income may be taken into account in determining the person’s entitlement to or eligibility for that compensation, or in determining the amount of that compensation, the amount of that other income so received during that period.

14. Where the result of any comparison carried out under subclause (4) indicates that any person who is an applicant for earnings-related compensation is receiving any income from any source, and that income may be taken into account in determining the person’s entitlement to or eligibility for that compensation, or in determining the amount of that compensation, the Commissioner may, for the purpose of this clause, supply details of that income to any authorised officer of the Corporation.

15. The provisions of this clause shall apply notwithstanding any other provision of this Act.

16. On or after 1 December 2020, no information may be disclosed under this section except under—

17. an information matching agreement entered into under Part 10 of the Privacy Act 1993 and continued by clause 11 of Schedule 1 of the Privacy Act 2020; or
18. an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.

19. In this clause, unless the context otherwise requires,—

    authorised officer means any officer, employee, or agent of the Corporation who is authorised by the Managing Director or chief executive of the Corporation to receive information supplied by the Commissioner under this clause

    beneficiary means—

    1. a person who is receiving, or has received, earnings-related compensation:
    2. an applicant for earnings-related compensation

    beneficiary information, in relation to a beneficiary, means information that—

    1. identifies the beneficiary, which may include the beneficiary’s tax file number; and
    2. identifies any earnings-related compensation that the beneficiary is receiving, or has received, or for which the beneficiary has applied, including, in the case of any earnings-related compensation that the beneficiary is receiving or has received, the dates on which payment of the compensation commenced, and, where applicable, the date on which that payment ceased

    Corporation means the Accident Compensation Corporation or the Accident Rehabilitation and Compensation Insurance Corporation

    earnings-related compensation means—

    1. compensation payable under the Accident Compensation Act 1982:
    2. any compensation for loss of earnings payable under sections 38, 39, and 43 of the Accident Rehabilitation and Compensation Insurance Act 1992, and any vocational rehabilitation allowance payable under section 25 of that Act, and any compensation for loss of potential earning capacity payable under section 45 or 46 of that Act, and any weekly compensation payable under section 58, 59, or 60 of that Act, and any payments continued to be paid under section 137, 138, or 145 of that Act (excluding any payments continued under section 143 of that Act in relation to section 68 of the Accident Compensation Act 1982):
    3. any weekly compensation payable under the Accident Insurance Act 1998 or the Accident Compensation Act 2001.

42Accident Compensation Corporation: levies

1. The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the Accident Compensation Corporation for the purpose of establishing an information matching programme to enable the Corporation to assess levies for employers, self-employed persons, private domestic workers, and shareholder-employees in accordance with the Accident Compensation Act 2001.

2. For the purposes of subclause (1), for the year commencing on 1 April 2002 and every subsequent year, on application by the chief executive of the Corporation, section 18 does not prevent the Commissioner supplying to any authorised officer of the Corporation all of the following information that is held by the department:

3. the names, addresses, and ACC file numbers for employers, self-employed persons, private domestic workers, and shareholder-employees:
4. the time at which an employer or a private domestic worker became or ceased to become an employer or a private domestic worker:
5. the time at which a self-employed person commenced or ceased business:
6. the total amount paid in any year by an employer or a private domestic worker as earnings as an employee:
7. in the case of a self-employed person, the earnings as a self-employed person:
8. in the case of a shareholder-employee, the earnings as a shareholder-employee:
9. whether an employer, self-employed person, private domestic worker, or shareholder-employee has a tax agent and, if so, the tax agent’s name and contact details:
10. in the case of an employer, self-employed person, private domestic worker, or shareholder-employee who is an individual, whether the individual is deceased and, if so,—
    1. the individual’s date of death; and
    2. the name and contact details of the administrator or executor of the individual’s estate.

11. On or after 1 December 2020, no information may be supplied under this section except under—

12. an information matching agreement entered into under Part 10 of the Privacy Act 1993 and continued by clause 11 of Schedule 1 of the Privacy Act 2020; or
13. an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.

14. In this clause,—

    earnings as a self-employed person has the meaning given to it by section 6 of the Accident Compensation Act 2001

    earnings as a shareholder-employee has the meaning given to it by section 15 of the Accident Compensation Act 2001

    earnings as an employee, employer, private domestic worker, and self-employed person have the meanings given to them by section 6 of the Accident Compensation Act 2001.

42BAccident Compensation Corporation: income insurance scheme

1. Section 18 does not prevent the Commissioner communicating information to a person who is an officer, employee, or agent of the Accident Compensation Corporation if—

2. the person is authorised by the Corporation to receive the information; and
3. the Corporation has reasonable grounds to believe that the disclosure of the information is necessary for the development of systems and processes for the implementation of the income insurance scheme; and
4. the Commissioner considers that—
   1. it is reasonable and practicable to communicate the information; and
   2. the information is readily available; and
   3. it is not undesirable to disclose the information.

5. For the purposes of this clause, income insurance scheme means a scheme intended to be established under legislation to provide temporary income replacement to certain persons who suffer loss of employment.

43Justice: fines defaulters

1. Section 18 does not prevent the Commissioner communicating to any person, being an officer, employee, or agent of the Ministry of Justice, any information, being information that—

2. the person is authorised by the chief executive of the Ministry of Justice to receive; and
3. is communicated to that person for the purposes of subclauses (2) to (8).

4. The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the Ministry of Justice for the purpose of establishing an information matching programme to enable the Ministry of Justice to locate any fines defaulter.

5. For the purpose of this clause, any authorised officer of the Ministry of Justice may from time to time supply to the Commissioner any fines defaulter information held by that Ministry.

6. If, in relation to any fines defaulter, information is supplied by any authorised officer of the Ministry of Justice to the Commissioner, the Commissioner may compare that information with any information held by the Commissioner that relates to the fines defaulter.

7. If the Commissioner has information relating to the fines defaulter, the Commissioner may supply to an authorised officer of the Ministry of Justice all or any of the following information that is held by the Commissioner in relation to the fines defaulter:

8. the last known address of the fines defaulter; and
9. the last known telephone number of the fines defaulter; and
10. the name of the last known employer of the fines defaulter; and
11. the address of the last known employer of the fines defaulter; and
12. the telephone number of the last known employer of the fines defaulter.

13. For each item of information to be supplied under subclause (5), the Commissioner must include the date when the information was most recently updated.

14. On or after 1 December 2020, no information may be supplied under this section except under—

15. an information matching agreement entered into under Part 10 of the Privacy Act 1993 and continued by clause 11 of Schedule 1 of the Privacy Act 2020; or
16. an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.

17. The provisions of this clause apply despite any other provision of this Act.

18. In this clause, unless the context otherwise requires,—

    authorised officer, in relation to the Ministry of Justice, means any officer, employee, or agent of that Ministry who is authorised by the chief executive to supply information to or receive information from the Commissioner under this clause

    chief executive means the chief executive of the Ministry of Justice

    fines defaulter means any person who is in default in the payment of—

    1. a fine within the meaning of section 79 of the Summary Proceedings Act 1957:
    2. a fine to which section 19 of the Crimes Act 1961 applies:
    3. a fine to which section 43 or 45 of the Misuse of Drugs Amendment Act 1978 applies:
    4. any amount payable under section 138A(1) of the Sentencing Act 2002

    fines defaulter information—

    1. means information that identifies a fines defaulter; and
    2. includes—
       1. the name, address, and telephone number of the fines defaulter; and
       2. the name, address, and telephone number of the employer of the fines defaulter.

44Justice and Police: child support exemptions

1. Section 18 does not prevent the Commissioner communicating to any person, being an officer, employee, or agent of the Ministry of Justice or the New Zealand Police, any information, being information that—

2. the person is authorised by the chief executive of the Ministry of Justice or the Commissioner of Police to receive; and
3. is communicated to that person for the purposes of subclauses (2) to (8).

4. The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the New Zealand Police and between the Inland Revenue Department and the Ministry for the purpose of determining whether a person is eligible for an exemption under Part 5A, subpart 4 of the Child Support Act 1991.

5. For the purposes of this clause,—

6. the Commissioner of Police, or any authorised officer of the Police, must, within 10 working days of a request by the Commissioner, provide the Commissioner with the information specified in subclause (4) that is requested by the Commissioner in connection with the exercise or performance of any of the Commissioner’s duties, powers, or functions under Part 5A, subpart 4 of the Child Support Act 1991; and
7. the chief executive of the Ministry, or any authorised officer of the Ministry, must, within 10 working days of a request by the Commissioner, provide the Commissioner with the information specified in subclause (4) that is requested by the Commissioner in connection with the exercise or performance of any of the Commissioner’s duties, powers, or functions under Part 5A, subpart 4 of the Child Support Act 1991.

8. For the purposes of subclause (3), the information that may be provided is—

9. whether a particular person—
   1. has been convicted of a sex offence; or
   2. has been proved to have committed a sex offence before the Youth Court; and
10. details of that offence, including the type of offence and the date, or approximate date, when that offence was committed; and
11. whether a particular person is the victim of that offence; and
12. whether a conviction for that offence has been quashed; and
13. whether a finding of the Youth Court that a sex offence has been committed has been reversed or set aside; and
14. whether any court has ordered a new trial in relation to the matter; and
15. any other particulars that the Commissioner considers relevant to the purpose of this clause.

16. The information specified in subclause (4) must be provided to the best of the knowledge and belief of the person who provides the information if the person does not have certain knowledge of the relevant matters.

17. In this clause, unless the context otherwise requires,—

    authorised officer of the Ministry means an officer of the Ministry who is authorised by the chief executive of the Ministry to provide information under this clause

    authorised officer of the Police means a Police employee who is authorised by the Commissioner of Police to provide information under this clause

    Ministry means the Ministry of Justice

    sex offence means an offence under any of sections 127 to 144C of the Crimes Act 1961

    victim means the person against whom an offence is committed by another person.

18. If information is supplied to the Commissioner under this clause, the Commissioner may use the information in connection with the exercise or performance of any of the Commissioner’s duties, powers, or functions under Part 5A, subpart 4 of the Child Support Act 1991.

19. This clause applies despite any other provision of this Act.

45Social Development: social security agreements

1. The purpose of this clause is to facilitate the exchange of information between the Inland Revenue Department and the department for the time being responsible for the administration of the Social Security Act 1964 for the purpose of giving assistance to the Government of a country with which New Zealand has a social security agreement.

2. For the purpose of this clause, any authorised officer of the department for the time being responsible for the administration of the Social Security Act 1964 may from time to time supply to the Commissioner any personal information supplied to that department by the Government of that country.

3. Where, in relation to any person, personal information is supplied in accordance with subclause (2) to the Commissioner, the Commissioner may compare that information with any information held by the Commissioner which relates to the person.

4. For the purpose of this clause, where the Commissioner has information relating to the person, the Commissioner may supply to an authorised officer—

5. any of the following information held by the Commissioner if that information is of a type specified in the agreement made under section 19C(1)(d) of the Social Welfare (Reciprocity Agreements, and New Zealand Artificial Limb Service) Act 1990:
   1. the street address of the person; and
   2. the name and street address of the last known employer of the person; and
   3. where the result of a comparison carried out under subclause (3) indicates that the person is receiving, or has, during the previous tax year, received, any income from any source, the details of that income; and
   4. where the Commissioner knows the names and dates of birth of any dependent children of the person, those names and dates; and
6. any other information held by the Commissioner that is of a type specified in the agreement made under section 19C(1)(d) of the Social Welfare (Reciprocity Agreements, and New Zealand Artificial Limb Service) Act 1990.

7. Where the Commissioner has supplied information under subclause (4) to an authorised officer of the department for the time being responsible for the administration of the Social Security Act 1964, the department may supply that information to the competent institution of the Government of the other country in accordance with the mutual assistance provision of the social security agreement.

8. On or after 1 December 2020, no information may be supplied under this section except under—

9. an information matching agreement entered into under Part 10 of the Privacy Act 1993 and continued by clause 11 of Schedule 1 of the Privacy Act 2020; or
10. an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.

11. The provisions of this clause apply despite any other provision of this Act.

12. In this clause, unless the context otherwise requires,—

    authorised officer means any officer, employee, or agent of the department for the time being responsible for the administration of the Social Security Act 1964 who is authorised by the chief executive of that department to supply information or receive information from the Commissioner under this clause

    personal information means information that identifies an individual, which may include the individual’s tax file number

    social security agreement means an agreement or convention or alteration to an agreement or convention—

13. in respect of which an Order in Council has been made under section 19 of the Social Welfare (Reciprocity Agreements, and New Zealand Artificial Limb Service) Act 1990; and
14. that contains a mutual assistance provision of a kind referred to in section 19A(2)(b) of that Act.

15. Where information is supplied to the Commissioner under this clause, the Commissioner—

16. may use that information for any of the following purposes:
    1. the purposes set out in subclauses (3) and (4):
    2. making an assessment of the amount of tax due by any person:
    3. detecting tax fraud or tax evasion:
17. may not supply that information to any other country without the prior notified consent of the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 and subject to such conditions as that chief executive sets.

45BSocial Development: wage subsidy scheme information (Repealed)

46Business, Innovation, and Employment: parental leave payments

1. Section 18 does not prevent the Commissioner communicating information to a person who is an officer, employee, or agent of the department for the time being responsible for the administration of the Parental Leave and Employment Protection Act 1987 and who is authorised to receive the information by the chief executive of that department.

2. In this clause,—

   applicant means a person who has made an application for a parental leave payment or preterm baby payment under section 71I of the Parental Leave and Employment Protection Act 1987

   applicant information, for an applicant, means—

   1. information that relates to the circumstances of the applicant that are relevant to the eligibility of the applicant for parental leave payments or preterm baby payments under Part 7A of the Parental Leave and Employment Protection Act 1987:
   2. the applicant’s name and tax file number:
   3. the name and tax file number of the applicant’s employer

   parental leave has the meaning in section 2 of the Parental Leave and Employment Protection Act 1987

   responsible department means the department for the time being responsible for the administration of the Parental Leave and Employment Protection Act 1987.

3. For the purpose of section 71G(1) of the Parental Leave and Employment Protection Act 1987, if the Commissioner as a delegate under section 71ZA of that Act receives an application for parental leave payments or preterm baby payments in relation to a child, the Commissioner may—

4. compare applicant information and information held by the Commissioner:
5. refuse the application for payment of parental leave or for preterm baby payments if a comparison under paragraph (a) indicates that the employee or his or her spouse has received a payment of parental tax credit in respect of the child.

6. The Commissioner may treat information obtained while acting as a delegate of the responsible department under section 71ZA of that Act as information obtained for the purposes of administering the Inland Revenue Acts.

7. The Commissioner may refuse or recover a parental tax credit under section MD 11 of the Income Tax Act 2007 in respect of a child if a parental leave payment or preterm baby payment under Part 7A of the Parental Leave and Employment Protection Act 1987 is to be paid or has been paid to the applicant in respect of the child.