Information-matching

Sections 3, 81, 82 and 85 of the Tax Administration Act 1994

Introduction

Student allowance recipients (or partners of students receiving the married student allowance rate) have been included in data exchanges between Inland Revenue and the Ministry of Social Development. The purpose of information-matching is to identify any overpayments of student allowances.

In addition, the information which Inland Revenue may supply to the Ministry regarding beneficiaries or student allowance recipients in employment has been increased.

Background

Data exchanges currently take place between Inland Revenue and the Ministry of Social Development to identify those in employment and/or to locate those who have an amount payable to the Ministry.

Key features

The secrecy provisions in sections 81, 82 and 85 of the Tax Administration Act have been amended to include student allowance recipients (or partners of students receiving the married student allowance rate) in data matches between Inland Revenue and the Ministry of Social Development, to establish whether they have been working while in receipt of an allowance. That information will be used by the Ministry to establish whether entitlement to the allowance had ceased owing to the level of a recipient's (or partner's) income.

A further change to section 82 the Tax Administration Act has increased the information which Inland Revenue may supply to the Ministry regarding beneficiaries or student allowance recipients in employment to include their:

• employer's telephone number and/or email address;
• tax code; and
• name and date of birth.

This additional information will enhance the accuracy of the match and thus reduce unnecessary contact with beneficiaries, students and their employers.

Application date

The amendments apply from 21 December 2004.