Notice Type
Departmental
Notice Title

Notice of Specification of Information as “Beneficiary Information”

Pursuant to section 85G (6) of the Tax Administration Act 1994, the Minister of Finance hereby specifies that the following kinds of information is “beneficiary information” for the purposes of section 85G of the Tax Administration Act 1994.
In relation to a beneficiary who is the principal caregiver for one or more dependent children, that person’s:
1. tax file number;
2. Ministry of Social Development client number (formerly know as the Social Welfare Number);
3. date of birth;
4. preferred title (e.g. Mr; Mrs; Miss);
5. first and middle name(s);
6. surname;
7. residential address;
8. postal address;
9. daytime phone number;
10. bank account number;
11. date of arrival in New Zealand;
12. gross year to date income from benefit paid (excluding FSTC component and all non taxable allowances);
13. gross family support credit paid since benefit start date;
14. benefit start date;
15. benefit end date;
16. Ministry of Social Development “reason code” that explains why that person’s benefit was ceased;
17. Ministry of Social Development “action code” that indicates appropriate type of payments to commence or cease in relation to that person;
18. Ministry of Social Development indicator code that indicates whether that person’s preference is to receive Family Assistance payments weekly, fortnightly or at the end of year;
19. the date on which the Ministry of Social Development will cease or did cease paying Family Support credit to that person;
20. Ministry of Social Development indicator code that indicates whether that ministry is paying a family support credit payment extension to that person;
21. Ministry of Social Development indicator as to whether Inland Revenue or the Ministry of Social Development is to pay the FSTC component; and
22. Ministry of Social Development indicator number that shows when the batch of information about that person was generated.
In relation to a spouse of a beneficiary who is the principal caregiver for one or more dependent children, the spouse’s:
23. tax file number;
24. Ministry of Social Development client number (formerly know as the Social Welfare Number);
25. date of birth;
26. title (e.g. Mr; Mrs; Miss);
27. first and middle name(s);
28. surname;
29. the date given by the beneficiary as the commencement of the relationship with the spouse;
30. gross year to date income from benefit paid (excluding FSTC component and all non taxable allowances);
31. gross family support credit paid since benefit start date;
32. gross benefit rate of payment;
33. benefit start date; and
34. benefit end date.
In relation to each child of a beneficiary who is the principal caregiver for one or more dependent children, each child’s:
35. first and middle name(s);
36. surname;
37. date of birth;
38. the date given by the beneficiary as the commencement of the caregiver relationship with the child; and
39. the number of days the child is in primary carers custody (if in shared custody).
Dated at Wellington this 11th day of March 2005.
DR MICHAEL CULLEN, Minister of Finance.
Explanation
From 1 April 2005, section 85G of the Tax Administration Act 1994 will permit the weekly transfer of beneficiary information from the Ministry of Social Development to
the Inland Revenue Department to further enhance the administration of the New Zealand Government’s social assistance system.
The transfer of information is subject to Part 10 of the Privacy Act 1993 (Information Matching).
This notice specifies what kinds of information held by the Ministry of Social Development may be disclosed to
the Commissioner of Inland Revenue as “beneficiary information” under section 85G (2) of the Tax Administration Act 1994.
Information that is not specified in this notice may not be provided pursuant to this match.