246Information available to Corporation

1. The purpose of this section is to enable the Corporation to establish liability for levies under this Part effectively in relation to employers, self-employed persons, and private domestic workers, and to shareholder-employees to whom section RD 3B or RD 3C of the Income Tax Act 2007 applies.

2. The Corporation may, for the purposes of this section, from time to time request the Commissioner to provide a list of all those employers, self-employed persons, private domestic workers, and shareholder-employees, or of any category of those employers, self-employed persons, private domestic workers, and shareholder-employees as the Corporation may specify.

3. The list is to include the names of the employers, self-employed persons, and private domestic workers, and shareholder-employees to whom section RD 3B or RD 3C of the Income Tax Act 2007 applies, their addresses and ACC file numbers, and (if available) the time at which the employers, self-employed persons, private domestic workers, and shareholder-employees became or ceased to be employers, self-employed persons, private domestic workers, or shareholder-employees.

4. The Corporation may request the Commissioner to provide any information relating to an employer's, self-employed person's, or private domestic worker's industry classification and the total amount paid by an employer or a private domestic worker as earnings as an employee, or as earnings as a shareholder-employee to whom section RD 3B or RD 3C of the Income Tax Act 2007 applies, or (in the case of a self-employed person) the earnings as a self-employed person that the Corporation may specify for the purposes of this section.

5. The Corporation may also request the Commissioner to provide any of the following information:

6. whether an employer, self-employed person, private domestic worker, or shareholder-employee to whom section RD 3B or RD 3C of the Income Tax Act 2007 applies has a tax agent and, if so, the tax agent's name and contact details:
7. for an employer, self-employed person, private domestic worker, or shareholder-employee to whom section RD 3B or RD 3C of the Income Tax Act 2007 applies 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.

8. In this section, tax agent has the same meaning as in section 3 of the Tax Administration Act 1994.

9. The Commissioner, as agent for the Corporation, is authorised to comply with requests made under this section.

10. Any information provided by the Commissioner under this section must be provided under an agreement between the chief executive of the Corporation and the Commissioner.

11. If a determination of a levy payable to the Corporation is based on information received from the Commissioner under this section, and the notice of the determination given to the individual concerned specifies the particular information received from the Commissioner, and that notice advises the individual of a right to show why that information should not be used as the Corporation is using it in the determination, then that notice satisfies the requirements of section 181 of the Privacy Act 2020.

12. On or after 1 December 2020, no information may be requested or provided under this section except under—

13. 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
14. an approved information sharing agreement entered into under subpart 1 of Part 7 of the Privacy Act 2020.