Privacy (Information Sharing Agreement between Inland Revenue and New Zealand Police) Order 2014

The Privacy (Information Sharing Agreement between Inland Revenue and New Zealand Police) Order 2014 approves a new information-sharing agreement between Inland Revenue and the New Zealand Police. Under the agreement, Inland Revenue will be able to share personal information with the New Zealand Police for the prevention, detection, investigation of, or use as evidence of, a serious crime.

Information will only be shared when:

• the New Zealand Police (if requesting) or Inland Revenue (if proactively sharing) has reasonable grounds to suspect that a serious crime has been, is being, or will be, committed;
• the New Zealand Police (if requesting) or Inland Revenue (if proactively sharing) has reasonable grounds to suspect that the personal information is relevant to the prevention, detection or investigation of, or is evidence of, a serious crime;
• Inland Revenue determines that the personal information is readily available within Inland Revenue and that it is reasonable, practicable and in the public interest to provide the personal information to the New Zealand Police; and
• in relation to serious crimes, being those punishable by at least four years' imprisonment.

The objectives of the agreement are to:

• reduce the level of serious crimes;
• gain efficiencies through more collaborative, cross-agency work; and
• ensure sufficient protection of people's privacy and a proper level of security and transparency.

The Privacy Act 1993 provides a mechanism for the approval by Order in Council of information-sharing agreements between agencies. This is the second information-sharing agreement approved in accordance with Part 9A of the Act.¹

What information will be shared?

The agreement allows for information to be shared when the four-step test outlined above is met. Information able to be shared between the New Zealand Police and Inland Revenue includes:

• Information about an individual's associates
• Tax information
• Financial transaction information
• Financial relationship information
• Domestic relationship information
• Information about assets
• Employment information
• Person records (names, dates of birth, contact details and family members)
• Social assistance information.

How will the information be used?

Information provided by Inland Revenue will be used by the New Zealand Police for the prevention, detection, investigation of, or to use as evidence of, serious crimes.

What actions may result from the New Zealand Police receiving information shared under the agreement?

The New Zealand Police can be expected to take law enforcement action as a result of information shared under the agreement, including investigating a suspected serious crime, and arresting or prosecuting people suspected of having committed a serious crime.

The regulations apply from 26 June 2014.

The agreement can be found at www.ird.govt.nz or www.police.govt.nz.

Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 (LI 2014/184)

¹ The first information-sharing agreement, Privacy (Information Sharing Agreement Between Inland Revenue and Internal Affairs) Order 2013, came into force 3 October 2013.