Document ID: chunk:federal_register_of_legislation:C2024C00057:schedule:3:p23
Version: federal_register_of_legislation:C2024C00057
Segment Type: schedule
Provision Reference: sch 3 (pt 23/26)
Character Range: 108300–111160

that information to the taxation authorities of the requesting Party for either or both of the following purposes:

             i. making an assessment of the tax due by any person under the laws of the requesting Party relating to taxation;

             ii. detecting tax fraud or tax evasion under the laws of the requesting Party;

           d. every request for and supply of information made by and to the competent institutions of the Parties must be made in terms of an agreement between the competent institutions of the Parties that:

             i. specifies the types of information that the competent institutions may supply to each other; and

             ii. limits the supply of information to the types of information specified; and

             iii. subject to subparagraph (iv), in relation to New Zealand, contains, with all necessary modifications, the safeguards required to be set out in an information matching agreement within the meaning of section 99 of the Privacy Act 1993; and

             iv. in relation to New Zealand, requires the information matching rules set out in clause 4 of the Schedule 4 of the Privacy Act 1993, with all necessary modifications, to be applied; and

             v. in relation to New Zealand, has been agreed to by the Privacy Commissioner under the Privacy Act 1993, the Commissioner having had regard to the information matching guidelines in section 98 of that Act;

           e. Subject to paragraphs (b) and (c), any information supplied by a Party to the other Party must be subject to the same privacy protections as any other personal information obtained under the social security law of the other Party;

           f. no Party that receives, under the Agreement, personal information about any individual from the competent institution of the other Party may supply that information to any other country without the prior written consent of that competent institution or the individual concerned;

           g. a Party must supply the competent institution of the other Party with any information required by that institution to answer any questions or to make any report or return required by a person or body authorised to monitor compliance with that Party's privacy laws.

    2. In relation to New Zealand, section 99(4) of the Privacy Act 1993 applies, with any necessary modifications, to an agreement between the competent institutions of the Parties under clause 1(d).

Part B

Terms and conditions for recovery of social security debts

    1. The terms and conditions referred to in Article 19 of the Agreement are:

          a. assistance to recover any social security debt of a Party may be provided by the other Party only in respect of a debt:

              i. that has been found or determined to be owing in the country concerned by a court or tribunal having