Part 5Administrative provisions
Disclosure of information: Disclosure to government agencies
306Information matching for purposes of Student Loan Scheme Act 2011
The purpose of this section is to facilitate the exchange of information between Customs and the Inland Revenue Department for the purposes of assisting the Commissioner to—
- verify whether borrowers are New Zealand-based or overseas-based for the purposes of the Student Loan Scheme Act 2011:
- verify whether borrowers are New Zealand residents for the purposes of that Act:
- locate, when they enter or leave New Zealand, borrowers who are in serious default in relation to a student loan.
For the purpose of this section, the Commissioner may supply to the chief executive of Customs any identifying information about a borrower.
If, in relation to any borrower, identifying information is supplied in accordance with subsection (2), the chief executive of Customs may compare that information with any arrival and departure information held by Customs that relates to that borrower.
If Customs has information relating to a borrower, the chief executive of Customs may, for the purpose of this section, supply to the Commissioner any of the following information held by Customs:
- the borrower’s arrival and departure information:
- the borrower’s tax file number:
- information provided by the borrower when arriving in or, as the case may be, departing from New Zealand.
The chief executive of Customs and the Commissioner may, for the purpose of this section, determine by written agreement between them—
- the frequency with which information may be supplied; and
- the form in which information may be supplied; and
- the method by which information may be supplied.
On or after 1 December 2020, no information may be supplied under this section except under—
- 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
- an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.
In this section,—
borrower has the meaning given to that term in section 4(1) of the Student Loan Scheme Act 2011
identifying information means the information set out in section 208(2) of the Student Loan Scheme Act 2011 that identifies a borrower
serious default means the state of having an unpaid amount due and owing under the Student Loan Scheme Act 2011 and satisfying criteria that are established in a manner to be determined by the Commissioner
unpaid amount has the meaning given to that term in section 5 of the Student Loan Scheme Act 2011.
Notes
- Section 306(5A): inserted, on , by section 190 of the Privacy Act 2020 (2020 No 31).


