Tax Administration (Information Sharing with Accident Compensation Corporation) Order 2015

2015/300

Coat of Arms of New Zealand

Tax Administration (Information Sharing with Accident Compensation Corporation) Order 2015

Rt Hon Dame Sian Elias, Administrator of the Government

Order in Council

At Wellington this 1st day of December 2015

Present:
The Hon Bill English presiding in Council

Pursuant to section 81BA(2) of the Tax Administration Act 1994, Her Excellency the Administrator of the Government makes the following order, acting—

(a)

on the advice and with the consent of the Executive Council; and

(b)

on the recommendation of the Minister of Revenue made in accordance with section 81BA(3) of that Act.

Order

1 Title

This order is the Tax Administration (Information Sharing with Accident Compensation Corporation) Order 2015.

2 Commencement

This order comes into force on 1 January 2016.

3 Specifications for purposes of government agency communication with Accident Compensation Corporation

(1)

For the purposes of section 81BA(1) of the Tax Administration Act 1994 (the Act),—

(a)

the Accident Compensation Corporation is specified as a government agency to which the Commissioner of Inland Revenue may communicate the information specified in subclause (2) held by the Inland Revenue Department; and

(b)

the conditions for the communication of the information are that—

(i)

the Commissioner of Inland Revenue and the Accident Compensation Corporation must comply with the memorandum of understanding entered into between them in accordance with section 81BA(1)(d) of the Act; and

(ii)

the information must not be used for purposes other than the purposes for communication of information stated in the memorandum of understanding; and

(iii)

the date on and after which the communication may take place is 1 January 2016.

(2)

The information that may be communicated is, in relation to a person, all or any of the following:

Information for assessing levies

(a)

the person’s identifying and contact details, including (without limitation) name and any aliases (for example, company name), date of birth, physical address, email address, and phone numbers (and when all or any of those addresses and numbers were given or last updated), IRD number, and New Zealand Business Number (NZBN); and

(b)

whether an income tax return has been filed; and

(c)

start date of salary or wage employment; and

(d)

name of employer who paid schedular payments; and

(e)

whether the person is a partner in a partnership; and

(f)

income as a beneficiary of a trust; and

Information for assessing eligibility for, and calculating, earnings-related compensation

(g)

the person’s identifying and contact details, including (without limitation) name and any aliases (for example, company name), date of birth, physical address, email address, and phone numbers (and when all or any of those addresses and numbers were given or last updated), IRD number, and New Zealand Business Number (NZBN); and

(h)

whether an income tax return has been filed; and

(i)

balance date (of the person as a taxpayer); and

(j)

whether the person is a partner in a partnership; and

(k)

the partners of a partnership (in which the person is a partner); and

(l)

income as a beneficiary of a trust; and

(m)

trustees of a trust (of which the person is a beneficiary); and

(n)

date the person ceased to be an employer; and

(o)

start date of being a private domestic worker; and

(p)

cease date of being a private domestic worker.

Michael Webster,
Clerk of the Executive Council.

Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order, which comes into force on 1 January 2016, specifies—

  • the Accident Compensation Corporation (the Corporation) 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 Corporation 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. The prerequisites include that the Commissioner and the Corporation have entered into a memorandum of understanding dealing with certain matters concerning the information and its communication. If all the prerequisites are met, the order will enable the Commissioner, on and after 1 January 2016, to communicate information of the type specified in the order to the Corporation on the conditions that the Commissioner and the Corporation 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 to assessing levies, and to assessing eligibility for, and calculating, earnings-related compensation. The communication of the information is additional to the Commissioner’s other authorised communication or disclosure of information to the Corporation.

Regulatory impact statement

The Inland Revenue Department produced a regulatory impact statement on 27 October 2015 to help inform the decisions taken by the Government relating to the contents of this instrument.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 3 December 2015.

This order is administered by the Inland Revenue Department.