Part 5Administrative provisions
Disclosure of information: Disclosure to government agencies
307Information matching for purposes of Child Support Act 1991
The purpose of this section is to facilitate the exchange of information between Customs and the Inland Revenue Department for the purpose of assisting the Commissioner to—
- locate any person who is in serious default in the payment of any financial support debt; and
- take appropriate debt recovery action against that person.
For the purpose of this section, the Commissioner may supply to the chief executive of Customs any identifying information about a person who is in serious default.
If, in relation to a person who is in serious default, 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 person.
If Customs has information relating to a person who is in serious default, 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 person’s arrival and departure information:
- the person’s tax file number:
- information provided by the person when arriving in New Zealand 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,—
financial support debt means an amount, owing to the Commissioner, of—
- financial support (as that term is defined in section 2(1) of the Child Support Act 1991):
- a penalty or interest under the Child Support Act 1991
serious default means the state of having an amount of financial support debt due and owing to the Commissioner and satisfying criteria agreed by the Commissioner and the Privacy Commissioner in consultation with the chief executive.
- financial support (as that term is defined in section 2(1) of the Child Support Act 1991):
Notes
- Section 307(5A): inserted, on , by section 190 of the Privacy Act 2020 (2020 No 31).


