(1) The purpose of this section 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—
(2) For the purpose of subsection (1)(a), on request, by notice, from the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964, the Commissioner may, at any time, supply to any authorised officer of the department all or any of the following information that is held by the department in relation to a WFF tax credit for the year commencing on 1 April 1990 or any subsequent year:
(e) the expected net income of the qualifying person, or the combined expected net income of the qualifying person and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship, which is used to determine that credit of tax; and
(f) the net income of the qualifying person, or the combined net income of the qualifying person and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship, which is used to determine that credit of tax; and
(g) the amounts of all credits of tax by instalments payable to the qualifying person, or the combined amounts of all credits of tax by instalments payable to the qualifying person and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship; and
(h) the amounts of the credits of tax for the income year that are payable to the qualifying person, or the combined amounts of the credits of tax for the income year that are payable to the qualifying person and the person with whom the qualifying person lives in a marriage, civil union, or de facto relationship; and
(3) For the purpose of subsection (1)(b), any officer or employee or agent of the department for the time being responsible for the administration of the Social Security Act 1964 authorised in that behalf by the chief executive of that department may from time to time supply to the Commissioner any cardholder information held by that department.
(4) Where, in relation to any person, cardholder information is supplied to the Commissioner under subsection (3), the Commissioner may cause a comparison of the information to be made with any information held by the department and which relates to that person.
(5) Where the result of any comparison carried out under subsection (4) indicates that a cardholder is receiving, or has, during the previous income year, received, any income from any source, and that income may be, or might have been, taken into account in determining the cardholder's entitlement to or eligibility for an entitlement card, the Commissioner may, for the purpose of subsection (1)(b), supply details of that income to any authorised officer of the department for the time being responsible for the administration of the Social Security Act 1964.
(6) The provisions of this section shall apply notwithstanding any other provision of this Act.
(7) In this section, unless the context otherwise requires,—
authorised officer, in relation to the department for the time being responsible for the administration of the Social Security Act 1964, 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 section
cardholder means an individual who holds an entitlement card; and includes an applicant for an entitlement card
cardholder information, in relation to a cardholder, means information that identifies the cardholder, which may include the cardholder's tax file number
entitlement card means a card issued under regulations made under section 132A of the Social Security Act 1964
qualifying person means a person qualifying for an entitlement under section MC 2 of the Income Tax Act 2007.
Compare: 1974 No 133 s 13B
Section 83(1): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).
Section 83(1)(a): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).
Section 83(2): amended, on 1 April 2008, by section 222 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 83(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 83(2): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).
Section 83(2)(e): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 447(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 83(2)(e): amended, on 1 April 2007, by section 3(2) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 83(2)(e): amended, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 83(2)(f): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 447(1) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 83(2)(f): amended, on 1 April 2007, by section 3(2) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 83(2)(f): amended, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 83(2)(g): amended, on 1 April 2007, by section 3(2) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 83(2)(g): amended, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 83(2)(h): amended, on 1 April 2007, by section 3(2) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 83(2)(h): amended, on 26 April 2005, by section 3(1) of the Tax Administration Amendment Act 2005 (2005 No 22).
Section 83(3): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).
Section 83(5): substituted, on 26 July 1996 (applying to 1997–98 and subsequent income years), by section 447(2) of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 83(5): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 83(5): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).
Section 83(7) authorised officer: amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).
Section 83(7) income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 83(7) qualifying person: added, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).