Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698830755975.pdf (New Zealand)
2014/184 Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 Jerry Mateparae, Governor-General Order in Council At Wellington this 26th day of May 2014 Present: His Excellency the Governor-General in Council Pursuant to sections 96J and 96L of the Privacy Act 1993, His Ex- cellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister of Revenue made in accordance with section 96N of that Act, makes the following order.
Contents Title Commencement Interpretation Information sharing agreement approved Parties to agreement and designation of lead agency Page 2 2 2 4 5 1 Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 2014/184 Nature of exemptions Exemption from information privacy principle 2 (source of personal information) Exemption from information privacy principle 11 (limits on disclosure of personal information) Public services that agreement facilitates Public services that agreement intended to facilitate Description of personal information shared under agreement Personal information that may be shared under agreement How personal information shared under agreement may be used How personal information may be used Adverse action Adverse action Procedure before adverse action taken Miscellaneous How to access agreement Schedule 2A of Privacy Act 1993 amended Schedule Amendment to Schedule 2A of Privacy Act 1993 5 5 5 5 6 7 7 7 8 8 Order Title This order is the Privacy (Information Sharing Agreement Be- tween Inland Revenue and New Zealand Police) Order 2014.
Commencement This order comes into force on 26 June 2014.
Interpretation In this order, unless the context otherwise requires,— Act means the Privacy Act 1993 agreement means the information sharing agreement ap- proved under clause 4 cl 1 (1) 2 2014/184 Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 cl 3 assets— (a) means any real or personal property or interest in real or personal property that is held by an individual, organ- isation, or entity; and includes any cash within the meaning of section 2(1) of the Financial Transactions Reporting Act 1996 in bank accounts, accounts in financial institutions, sharehold- ings, and beneficial interests in trust (b) associates means individuals with whom an identifiable indi- vidual is connected in an act, enterprise, or business domestic relationship means a relationship between an iden- tifiable individual and— (a) (b) (c) the individual’s spouse or partner; or a family member of the individual; or another individual who ordinarily shares a household with the individual (b) (c) domestic relationship information means information about a domestic relationship and includes— (a) the names, aliases, contact details, and dates of birth of individuals with whom an identifiable individual has a domestic relationship; and information about the assets of those individuals; and employment information, social assistance information, financial transaction information, and tax information about those individuals employment information means— (a) information about an identifiable individual’s engage- ment in a contract of service or a contract for service; and information about the parties to that contract and the terms of the contract; and any other personal information that is relevant to the individual’s employment situation (b) (c) financial relationship means— (a) any business or financial relationship that an identifi- able individual has with an individual, organisation, or entity; or any business or financial interest that an identifiable in- dividual
 has in an individual, organisation, or entity; or (b) 3 cl 4 Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 2014/184 (c) any business or financial link that an identifiable indi- vidual has to an individual, organisation, or entity financial relationship information means information about a financial relationship and includes— (a) the names, aliases, contact details, and dates of birth of individuals with whom an identifiable individual has a financial relationship; and information about the assets of those individuals; and employment information, financial transaction informa- tion, and tax information about those individuals; and information about the assets of organisations and en- tities with which an identifiable individual has a finan- cial relationship, but only to the extent that information is also personal information (b) (c) (d) financial transaction information means information about a movement of assets or an agreement to move assets Inland Revenue means the Inland Revenue Department person record means a record of an individual’s name, aliases, contact details, family members, and individuals with whom the individual has a domestic relationship personal information has the meaning in section 2(1) of the Act serious crime means an offence that is punishable by a term of imprisonment of 4 years or more social assistance means child support, student loan, or Work- ing for Families social assistance information means information about an in- dividual’s social assistance status, entitlement, debt, liability, payments, and balance tax information means the tax class, income, tax paid, tax refunds, and expenditure of an individual taxpayer.
(2) Any term that is used but not defined in this order has the same meaning as in Part 9A of the Act.

Information sharing agreement approved The Inland Revenue–New Zealand Police Serious Crimes In- formation Sharing Agreement is approved.

4 4 2014/184 Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 cl 9 5 (1) (2) 6 7 (1) (2) 8 Parties to agreement and designation of lead agency The parties to the agreement are Inland Revenue and the New Zealand Police.
The lead agency is Inland Revenue.

Nature of exemptions Exemption from information privacy principle 2 (source of personal information) Inland Revenue and the New Zealand Police are exempted from information privacy principle 2 in relation to personal in- formation collected by Inland Revenue and the New Zealand Police under the agreement.
Exemption from information privacy principle 11 (limits on disclosure of personal information) Inland Revenue and the New Zealand Police are exempted from information privacy principle 11 in relation to personal information that is disclosed under the agreement.

The exemption is subject to the condition that Inland Revenue and the New Zealand Police comply with clause 9(1).
Public services that agreement facilitates Public services that agreement intended to facilitate The agreement is intended to facilitate the provision of the following public services: (a) (b) the maintenance of public safety: law enforcement and crime prevention, in particular,— the prevention, detection, and investigation of (i) serious crime; and the provision of evidence of serious crime.
(ii) Description of personal information shared under agreement 9 (1) Personal information that may be shared under agreement Inland Revenue may, under the agreement, share with the New Zealand Police the personal information referred to in sub- 5 cl 10 Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 2014/184 (ii) Inland Revenue— (i) clause (2) at its own initiative or at the request of the New Zealand Police only if— (a) the initiator or requester has reasonable grounds to sus- pect that a serious crime has been, is being, or will be committed; and the initiator or requester has reasonable grounds to sus- pect that the personal information is— (i) relevant to the prevention, detection, or investi- gation of the crime; or evidence of the crime; and (b) (c) (ii) has determined that the information is readily available within Inland Revenue; and is satisfied that it is reasonable, practicable, and in the public interest to provide the information to the New Zealand Police.
The following personal information may be shared: (a) (b) (c) (d) (e) (f) (g) (h) (i) tax information: financial transaction information: financial relationship information: domestic relationship information: information about assets: employment information: person records: social assistance information: personal information about an identifiable individual’s associates.
In this clause,— initiator means Inland Revenue when sharing the information at its own initiative requester means the New Zealand Police.
How personal information shared under agreement may be used How personal information may be used The New Zealand Police may use the personal information referred to in clause 9(2)— (2) (3) 10 6 2014/184 Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 cl 13 (a) (b) for the purpose of the prevention, detection, or inves- tigation of a serious crime, or as evidence of a serious crime; or for the purpose of producing police data on crime trends, but only after the personal information has been anonymised.
Adverse action Adverse action Subclause (2) states the adverse action that the New Zealand Police can be reasonably expected to take as a result of sharing personal information under the agreement.

The New Zealand Police can be expected to take law enforce- ment action in relation to the commission or suspected com- mission of a serious crime, and such action may, without limi- tation, include the investigation, arrest, or prosecution of an identifiable individual.
Procedure before adverse action taken Before taking any adverse action against an individual as a result of sharing personal information under the agreement, the New Zealand Police must comply with all applicable New Zealand Police policies and guidelines and the Solicitor Gen- eral’s Prosecution Guidelines (as applicable).

To avoid doubt, section 96Q of the Act does not apply because the agreement provides that the New Zealand Police will dis- pense with the giving of notice under that section.
Miscellaneous 11 (1) (2) 12 (1) (2) 13 (1) A copy How to access agreement of the agreement is available online at http://www.ird.govt.nz (2) A copy of the agreement is also available at Inland Revenue, Asteron Life Centre, Level 5, 12–22 Featherston Street, Wel- lington.

7 cl 14 14 (1) (2) Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 2014/184 Schedule 2A of Privacy Act 1993 amended This clause amends the Privacy Act 1993.
In Schedule 2A, after the item relating to the supply of adult passport information, insert the item set out in the Schedule of this order.

Schedule Amendment to Schedule 2A of Privacy Act 1993 http://www.

ird.govt.nz (a) (b) Inland Rev- enue cl 14 Inland Revenue– New Zealand Police Serious Crimes Information Sharing Agreement The maintenance of public safety.
Law enforce- ment and crime prevention, in particular, the prevention, detection, and investigation of serious crime and the provision of evidence of serious crime.

(c) (d) (e) (f) (g) (h) (i) about relation- tax information: financial transaction information: financial relationship information: domestic ship information: information assets: employment mation: person records: social assistance in- formation: personal information about an identifiable individual’s associ- ates.
infor- Michael Webster, Clerk of the Executive Council.

Explanatory note This note is not part of the order, but is intended to indicate its general effect.

This order, which comes into force on 26 June 2014, approves an in- formation sharing agreement under the Privacy Act 1993 between the Inland Revenue Department (Inland Revenue) and the New Zealand 8 2014/184 Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014 Explanatory note Police (the Police).
Under the agreement, Inland Revenue may, sub- ject to certain criteria being met, provide the Police with personal information that is relevant to the prevention, detection, or investi- gation of a serious crime or that is evidence of that crime.

Serious crime is defined as a crime that is punishable by imprisonment for a term of 4 years or more.
This order includes provisions stating the information privacy prin- ciples from which the parties to the agreement are exempt, the public services that the agreement is intended to facilitate, how the Police may use the personal information, and the adverse action that the Po- lice may take as a result of the sharing of the personal information.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 29 May 2014.


This order is administered by the Inland Revenue Department.

12 Wellington, New Zealand: Published under the authority of the New Zealand Government—2014 9