Tax Administration (Information Sharing—Hurunui/Kaikoura Earthquakes) Order 2016

2016/271

Coat of Arms of New Zealand

Tax Administration (Information Sharing—Hurunui/Kaikoura Earthquakes) Order 2016

Patsy Reddy, Governor-General

Order in Council

At Wellington this 21st day of November 2016

Present:
Her Excellency the Governor-General in Council

This order is made under section 81BA(2) of the Tax Administration Act 1994—

(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 the Tax Administration Act 1994.

Order

1 Title

This order is the Tax Administration (Information Sharing—Hurunui/Kaikoura Earthquakes) Order 2016.

2 Commencement

This order comes into force on its notification in the Gazette.

3 Revocation

This order is revoked at the close of 28 February 2017.

4 Interpretation

In this order,—

Commissioner means the Commissioner of Inland Revenue

earthquake support subsidy payments means payments to assist businesses affected by the Hurunui/Kaikoura earthquakes to continue to pay their employees

Hurunui/Kaikoura earthquakes means the earthquakes that occurred on 14 November 2016 in Hurunui and Kaikoura, including their aftershocks

IRD means the Inland Revenue Department

MSD means the Ministry of Social Development.

5 Specifications for communication with MSD for purpose of administering earthquake support subsidy payments

(1)

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

(a)

MSD is specified as a government agency to which the Commissioner may communicate information specified in subclause (2) held by IRD; and

(b)

the conditions for the communication of the information are that—

(i)

the Commissioner and MSD must comply with the memorandum of understanding entered into between the Commissioner and MSD in accordance with section 81BA(1)(d) of the Act; and

(ii)

the information must not be used for purposes other than the administration by MSD of earthquake support subsidy payments; and

(iii)

the date from which the communication may take place is the date on which this order is notified in the Gazette.

(2)

The information that may be communicated is information that is reasonably required by MSD for the administration by MSD of earthquake support subsidy payments and that relates to businesses operating in areas affected by the Hurunui/Kaikoura earthquakes, including (for example) the following:

(a)

addresses:

(b)

legal or trading names:

(c)

tax file numbers:

(d)

New Zealand Business Numbers:

(e)

information confirming that a business was operating at or around the time of the Hurunui/Kaikoura earthquakes:

(f)

information relating to employees.

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 its notification in the Gazette, is made under section 81BA(2) of the Tax Administration Act 1994.

The order enables the Inland Revenue Department to provide information to the Ministry of Social Development if the Ministry reasonably requires the information for the administration of earthquake support subsidy payments in relation to the earthquakes that occurred on 14 November 2016 in Hurunui and Kaikoura and their aftershocks.

The order is revoked at the close of 28 February 2017.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 21 November 2016.

This order is administered by the Inland Revenue Department.