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IR/MSD (Netherlands) Tax Information Programme
Annual Report
Purpose: To enable income information about New Zealand-resident clients of the Netherlands government insurance agencies to be passed to the Netherlands for income testing.
Year commenced: 2003
Features: Data is provided manually as required.
IR disclosure to the Netherlands: For New Zealand-resident clients of the Netherlands government insurance agencies, IR provides the individual's contact details and income information to the Netherlands Sociale Verzekeringsbank (social insurance) or Uitvoeringsinstituut Werknemers Verzekeringen (employee insurance). MSD acts as liaison, forwarding requests to IR and forwarding the response to the Netherlands.
2010/11 activity: 55 requests for information were received and forwarded to IR, and the subsequent responses passed back to the Netherlands.
Commentary: MSD has previously reported only one request each year as the requests are all received in a single envelope. An audit on the operation of this programme found that there are effective controls in place and no issues were identified.
Compliance: Compliant.
Technical information
| Authorising provisions | Social Welfare (Transitional Provisions) Act 1990, ss.19C and 19D and Social Welfare (Reciprocity with the Netherlands) Order 2003, Article 216[1] Tax Administration Act 1994, s.85B |
| Year authorised/commenced | 2003/2003 |
| Programme type | Confirming eligibility Updating data |
| Unique identifiers | Netherlands and NZ social welfare numbers, Tax file number |
System description
This is one of four matches designed to facilitate the administration of arrangements between the Netherlands and New Zealand. The Netherlands Sociale Verzekeringsbank (SVB) (social insurance) or Uitvoeringsinstituut Werknemers Verzekeringen (UWV) (employee insurance) initiates a match by sending a written request on an approved form to MSD International Services for an individual's contact details and income information. MSD passes the form to IR. Where a match can be determined, IR completes the sections of the form for New Zealand income information and returns it to MSD in a sealed envelope, which is forwarded unopened to the Netherlands.
MSD keeps no record of the information contained on the form. IR does not keep a copy of the form, nor does it transfer information from the form to its own systems. IR would be responsible for sending adverse action (s.103 type) notices to affected individuals, if it were to take any action against them. IR manually records the statistics for this match.
Historical activity
| 2008 | 2009 | 2010 | |
| Requests for information | 50 | 55 | 1* |
[1] Although not information matching provisions listed in Privacy Act, Schedule 3, the matches operated under these provisions are required to be treated as if they were authorised information matching programmes for most purposes - see Social Welfare (Transitional Provisions) Act 1990, s.19D(3)(b).