208 Disclosure of information between Inland Revenue Department and New Zealand Customs Service for information-matching purposes

(1)

The purpose of this section is to facilitate the exchange of information between the Inland Revenue Department and the New Zealand Customs Service for the purpose of establishing an information-matching programme to assist the Commissioner to—

(a)

verify whether borrowers are New Zealand-based or overseas-based; and

(b)

verify whether borrowers are New Zealand residents; and

(c)

locate, when they enter or leave New Zealand, borrowers who are in serious default (within the meaning of section 280G of the Customs and Excise Act 1996) in relation to student loans.

(2)

For the purpose of this section, the Commissioner may provide to the chief executive of the New Zealand Customs Service any of the following information that is held by the Inland Revenue Department:

(a)

a borrower’s name or any other name by which a borrower is known:

(b)

a borrower’s date of birth:

(c)

a borrower’s tax file number.

(3)

The Commissioner and the chief executive of the New Zealand Customs Service may, for the purpose of this section, determine by written agreement between them—

(a)

the frequency with which information may be supplied; and

(b)

the form in which information may be supplied; and

(c)

the method by which information may be supplied.

(4)

Subsection (2) applies despite any obligation as to secrecy or other restriction imposed by any enactment or otherwise on the disclosure of information.

Compare: 1992 No 141 s 62A

Section 208(1): replaced, on 30 March 2013, by section 37 of the Student Loan Scheme Amendment Act 2013 (2013 No 10).