Performance & Optimisation
55 Featherstone Street
PO Box 2198
Wellington 6140
9 June 2016
Mr Michael Rescue
[FYI request #3995 email]
Dear Mr Rescue
Thank you for your request made under the Official Information Act 1982, received on
13 May 2016. You requested:
1) How is an individuals IRD number matched and linked to their passport?
The
name and date of birth are used to establish a match. The IRD number is sent with the record
to correctly identify the individuals concerned, but it is not required and cannot be used or
retained by Customs as a means of identification.
2) When applying for a passport there is no requirement for an individuals to provide their
IRD number so where do customs obtain this information?
The Inland Revenue number is provided to Customs for Inland Revenue use only. It is used to
reference the information from Customs back to Inland Revenue’s system. Use of a Unique
Identifier is authorised under section 280K of the Customs and Excise Act 1996.
3) When an overseas passport holder with the same name and date of birth as someone
that is on the watch list creates a false match how is this scenario handled and how is it
determined whether this is the correct individual?
A match received from Customs is treated as a potential match until manual checks have been
made to ensure that it is the correct individual.
4) It states in clause 162B of the Student Loan Scheme Amendment Bill (No 3) that on an
application in writing by the Commissioner a district court judge or registrar may issue
a warrant for the arrest of a person (the liable person) ie a student loan defaulter and
that one of the conditions that must be met is that the authorities must be satisfied that
the individual is about to leave or attempt to leave New Zealand. How is this condition
satisfied, eg - the details on their arrival card including departure date?
I have decided to withhold this information under section 18(c)(i) of the Official Information Act,
as making the information available would be contrary to the provisions of a specified enactment,
namely the secrecy obligations in section 81 of the Tax Administration Act 1994 (TAA).
Section 81(1) of the TAA requires all Inland Revenue officers to maintain, and assist in
maintaining, the secrecy of all matters relating to the Inland Revenue Acts, except for the
purpose of carrying into effect that legislation, or if an exception to secrecy applies under section
81(1B).
There are two general exceptions within section 81(1B). The first allows Inland Revenue to
release information to carry into effect the legislation that we administer and the second allows
for the release of information for the purpose of performing a duty of the Commissioner, or for
the purpose of supporting the performance of such a duty. In the latter case, releasing the
information must be considered reasonable in regard to several factors, including the need to
protect the integrity of the tax system.
It is my view that releasing this information would have a negative impact on the integrity of the
tax system as it may assist the recipient with avoiding possible detection or arrest.
5) It states in clause 162B of the Student Loan Scheme Amendment Bill (No 3) that on an
application in writing by the Commissioner a district court judge or registrar may issue
a warrant for the arrest of a person (the liable person) if the Judge or Registrar(as the
case may be) is satisfied that the person has committed the offence in section 162A:
(having been notified by the Commissioner that he or she is in default, knowingly fails,
or refuses, by the due date specified in the notification to make reasonable efforts to
pay the amount in default or to make arrangements with the Inland Revenue
Department to pay the amount in default). How is this condition satisfied in regards to
the defaulter knowingly failing or refusing to make reasonable efforts to pay the amount
in default? How can commissioner be certain that the defaulter has been contacted and
been notified of the status of their student loan? Does a letter posted to an assumed
address constitute satisfaction that the person has knowingly committed the offence?
Inland Revenue must be satisfied that the borrower has been notified of their default by having
had contact with the borrower. A letter posted to an assumed address is not considered as
having had contact with the borrower. Contact can include, but is not limited to:
a written reply from the borrower acknowledging the debt
a written affidavit of service on the borrower by the process server
a recorded phone call/s with the borrower
6) If an individual student loan defaulter enters the country and triggers a match under
the Customs/IR Student Loan Alerts Programme but indicates on their arrival card that
they are returning permanently to New Zealand can the condition in clause 162B of the
Student Loan Scheme Amendment Bill (No 3) be met in regards to the authorities being
satisfied that the individual is about to leave or attempt to leave New Zealand?
If the arrival card is all Inland Revenue has, then the conditions of section 162B of the Student
Loan Scheme Act 2011 have not been met.
Right of Review
You have the right to ask the Ombudsman to investigate and review my decision. The Office of
the Ombudsman can be contacted at PO Box 10152, Wellington 6143
Alternatively, you may have the decision reviewed by an Inland Revenue review officer. Choosing
the internal right of review does not preclude you from subsequently seeking a review by the
Ombudsman should you be dissatisfied with the department’s internal review. If an internal
review is sought, please write to the Commissioner of Inland Revenue, PO Box 2198, Wellington
6140, setting out the details of your complaint.
Thank you for your request. I trust that the information provided is of assistance to you.
Yours sincerely
Maurice Lawlor
Business Owner
