85B Disclosure of information for purposes of mutual assistance provision contained in social security agreement

(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 for the purpose of giving assistance to the Government of a country with which New Zealand has a social security agreement.

(2)

For the purpose of this section, any authorised officer of the department for the time being responsible for the administration of the Social Security Act 1964 may from time to time supply to the Commissioner any personal information supplied to that department by the Government of that country.

(3)

Where, in relation to any person, personal information is supplied in accordance with subsection (2) to the Commissioner, the Commissioner may compare that information with any information held by the Commissioner which relates to the person.

(4)

For the purpose of this section, where the Commissioner has information relating to the person, the Commissioner may supply to an authorised officer—

(a)

any of the following information held by the Commissioner if that information is of a type specified in the agreement made under section 19C(1)(d) of the Social Welfare (Reciprocity Agreements, and New Zealand Artificial Limb Service) Act 1990:

(i)

the street address of the person; and

(ii)

the name and street address of the last known employer of the person; and

(iii)

where the result of a comparison carried out under subsection (3) indicates that the person is receiving, or has, during the previous tax year, received, any income from any source, the details of that income; and

(iv)

where the Commissioner knows the names and dates of birth of any dependent children of the person, those names and dates; and

(b)

any other information held by the Commissioner that is of a type specified in the agreement made under section 19C(1)(d) of the Social Welfare (Reciprocity Agreements, and New Zealand Artificial Limb Service) Act 1990.

(5)

Where the Commissioner has supplied information under subsection (4) to an authorised officer of the department for the time being responsible for the administration of the Social Security Act 1964, the department may supply that information to the competent institution of the Government of the other country in accordance with the mutual assistance provision of the social security agreement.

(6)

The provisions of this section apply despite any other provision of this Act.

(7)

In this section, unless the context otherwise requires,—

authorised officer means any officer, employee, or agent of the department for the time being responsible for the administration of the Social Security Act 1964 who is authorised by the chief executive of that department to supply information or receive information from the Commissioner under this section

personal information means information that identifies an individual, which may include the individual’s tax file number

social security agreement means an agreement or Convention or alteration to an agreement or Convention—

(a)

in respect of which an Order in Council has been made under section 19 of the Social Welfare (Reciprocity Agreements, and New Zealand Artificial Limb Service) Act 1990; and

(b)

that contains a mutual assistance provision of a kind referred to in section 19A(2)(b) of that Act.

Section 85B: inserted, on 23 November 2000, by section 9 of the Social Welfare (Transitional Provisions) Amendment Act 2000 (2000 No 88).

Section 85B(4)(a): amended, on 5 December 2013, by section 16(2)(a) of the Social Welfare (Transitional Provisions) Amendment Act 2013 (2013 No 132).

Section 85B(4)(a)(iii): 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 85B(4)(b): amended, on 5 December 2013, by section 16(2)(a) of the Social Welfare (Transitional Provisions) Amendment Act 2013 (2013 No 132).

Section 85B(7) social security agreement paragraph (a): amended, on 5 December 2013, by section 16(2)(b) of the Social Welfare (Transitional Provisions) Amendment Act 2013 (2013 No 132).