This note is not part of the order, but is intended to indicate its general effect.
This order, which comes into force on 31 May 2012, specifies—
the Ministry of Social Development (the Ministry) as a government agency to which the Commissioner of Inland Revenue (the Commissioner) may communicate information held by the Inland Revenue Department:
the information that the Commissioner may communicate:
the conditions that the Ministry and the Commissioner must comply with for the communication to take place.
The making of an order specifying these matters is one of the prerequisites for the Commissioner to be able to communicate information to another government agency under section 81BA(1) of the Tax Administration Act 1994. Provided that the other prerequisites set out in that provision are met (which include that the Commissioner and the Ministry have entered into a memorandum of understanding dealing with certain matters concerning the information and its communication), the effect of the order is that from 31 May 2012 the Commissioner will be able to communicate information of the type specified in the order to the Ministry on the conditions that the Commissioner and the Ministry comply with the memorandum of understanding entered into between them and that the information is not used for purposes other than the purposes set out in that memorandum. The information that may be communicated relates only to beneficiaries and to those persons whom the Commissioner is aware have benefit debt.
The regulatory impact statement relating to this order is available on the Inland Revenue Department's Internet site.
Date of notification in Gazette: 3 May 2012.
This order is administered by the Inland Revenue Department.