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Inland Revenue

Tax Policy

Appendix - Types of information shared

This Appendix lists the current agreements and the types of information shared.

Determining entitlement to the Community Services Card sharing agreement

  • Number of children and children’s dates of birth
  • Full or partial entitlement to Working for Families tax credits (WfFTC)
  • Deemed assessable income of applicant and spouse
  • Actual assessable income of applicant and spouse
  • Credits of tax payable and credit actually paid (WfFTC).

Determining employment start and stop dates for benefits, students and Working for Families tax credits sharing agreement

  • Applicant’s IRD number and social welfare number
  • Applicant’s name and date of birth
  • Name, address and contact details of applicant’s employer
  • Commencement and cessation date with employer
  • Income source and monthly income of applicant
  • Benefit type and start and end date
  • Gross benefit received.

Detect double payments of Working for Families tax credits sharing agreement

Primary carer

  • Primary carer’s IRD number and social welfare number
  • Primary carer’s names, date of birth and contact details (address and phone number)
  • Primary carer’s bank account number
  • Primary carer’s date of arrival in New Zealand
  • Type of benefit received and gross income from benefits
  • Primary carer’s gross Working for Families tax credits paid and whether full or partial
  • Primary carer’s benefit start and end dates.

Partner

  • Partner’s IRD number and social welfare number
  • Partner’s name and date of birth
  • Partnership “known since” date
  • Partner’s estimated and actual weekly gross income from benefit
  • Partner’s Working for Families tax credits paid and gross rate of payment
  • Partner’s benefit start and end date
  • Reason code for benefit cessation.

Entitlement

  • Qualifying hours for carer and partner
  • Children’s names and date of birth
  • Number of days shared care of child
  • The start and stop date relating to a child’s entitlement
  • Working for Families tax credits paid by Inland Revenue and the Ministry of Social Development and date payment started
  • Working for Families tax credits paid since benefit start
  • Date final Working for Families tax credits paid by the Ministry of Social Development and whether payment extension applies
  • Partner’s gross Working for Families tax credits paid.

Administration of child support scheme sharing agreement

  • Person’s name, address, and date of birth
  • Request and confirm whether person receiving sole parent benefit
  • IRD number and social welfare number
  • Benefit type and date received from and date paid to
  • Parental benefit rate
  • Confirm custodial parent indicator
  • Date child excluded from benefit.

Administration of student loan scheme sharing agreement

  • Borrower’s name, IRD number and date of birth
  • Borrower’s address and contact details (email, phone, mobile number)
  • Transaction code
  • Tertiary provider number
  • Transaction date and amount
  • Loan start and cease dates (including reason for ceasing)
  • Loan application date and enrolment date.

Reduce benefit debt sharing agreement

Personal information

  • Customer’s IRD number and social welfare number
  • Customer’s name details (including alias and preferred names) and date of birth
  • Beneficiaries’ start and stop status
  • Bank account details
  • Customer’s contact details (phone number, email address and physical address)
  • Customer’s nominated person/agent
  • Immigration details
  • Associated entities
  • Whether deceased or bankrupt.

Family details

  • Dependent sibling’s names and date of birth
  • Partner/spouse name
  • Child support details
  • Care-giving arrangements
  • Change of marital status/partner
  • Paid parental leave.

Employment details

  • Name and trading address of employer(s)
  • Employer(s) address, phone number and email address
  • Employees tax code
  • Assessable income
  • Employment income (monthly)
  • Start and end dates for any employment
  • Benefit type and gross benefit received.