Explanatory note
This note is not part of the order, but is intended to indicate its general effect.
The major change made by this order relates to information sharing between IRD and MSD in relation to child support payments. The agreement provides (in accordance with section 153(a)(ii) of the Act) that MSD may dispense with the requirement under section 152 of the Act to give notice of adverse action against an individual where the adverse action is in relation to child support and is as a result of the sharing of personal information with IRD about that individual.
This order specifies the procedure that MSD must follow before taking adverse action against an individual.
In addition, changes are made to update the principal order in respect of changes made to the agreement after September 2021.
Issued under the authority of the Legislation Act 2019.
Date of notification in Gazette: 18 May 2023.
This order is administered by the Inland Revenue Department.