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 known 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 telephone number;
10. bank account number;
11. date of arrival in New Zealand;
12. type of benefit being paid or that was paid to the principal caregiver by Ministry of Social Development;
13. gross year to date income from benefit paid (excluding FSTC component and all non taxable allowances);
14. gross family support credit paid since benefit start date;
15. gross weekly benefit rate of payment;
16. benefit start date;
17. benefit end date;
18. estimated future weekly hours worked in employment;
19. estimated future weekly income from employment;
20. Ministry of Social Development “reason code” that explains why that person’s benefit was ceased;
21. Ministry of Social Development “action code” that indicates appropriate type of payments to commence
or cease in relation to that person;
22. 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;
23. the date on which the Ministry of Social Development will cease or did cease paying family support credit to that person;
24. Ministry of Social Development indicator that indicates whether that Ministry is paying a family support credit payment extension to that person;
25. Ministry of Social Development indicator as to whether Inland Revenue or the Ministry of Social Development is to pay the FSTC component; and
26. Ministry of Social Development indicator number that shows when the batch of information about that person was generated.
In relation to a spouse, civil union partner, or de facto partner of a beneficiary who is the principal caregiver for one or more dependent children, the spouse’s, civil union partner’s, or de facto partner’s:
27. tax file number;
28. Ministry of Social Development client number (formerly known as the Social Welfare Number);
29. date of birth;
30. title (e.g. Mr, Mrs, Miss);
31. first and middle name(s);
32. surname;
33. the date given as the commencement of the relationship with the spouse;
34. gross year to date income from benefit paid (excluding FSTC component and all non taxable allowances);
35. gross family support credit paid since benefit start date;
36. benefit start date;
37. benefit end date;
38. estimated future weekly hours worked in employment; and
39. estimated future weekly income from employment.
In relation to each child of a beneficiary who is the principal caregiver for one or more dependent children, each child’s:
40. first and middle name(s);
41. surname;
42. date of birth;
43. the date given as the commencement of the caregiver relationship with the child;
44. the date given as the cessation of the caregiver’s relationship with the child;
45. the number of days the child is in primary carer’s custody (if in shared custody); and
46. whether or not the caregiver is in receipt of either an unsupported child benefit or an orphan’s benefit for this child.
Dated at Wellington this 15th day of March 2006.
DR MICHAEL CULLEN, Minister of Finance.
Explanation
From 1 April 2005, section 85G of the Tax Administration Act 1994 permitted 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.
This notice replaces the notice published in the New Zealand Gazette, 24 March 2005, No. 56, page 1437, and includes seven additional fields of information that will be necessary for the administration of the new In-Work Payment (section KD 2AAA of the Income Tax Act 2004). 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.