Inland Revenue's access to Customs' arrival and departure information

2007 legislation allows IR ad hoc access to any recording system used by Customs to store arrival or departure information.

Section 62B of the Student Loan Scheme Act 1992 and sections 280G and 280I of the Customs and Excise Act 1996

Inland Revenue will have ad hoc access to any recording system used by Customs to store arrival or departure information.

Background

Until this change was made, obtaining border-crossing movements of student loan borrowers on an ad hoc basis was a manual process.

Key features

The Chief Executive of Customs will allow authorised Inland Revenue employees to access information stored in any recording system used by Customs to store arrival or departure information.

Inland Revenue will be able to access the recording system only for the purposes of helping determine which borrowers are eligible for the interest write-off that gives effect to interest-free loans, whether borrowers are based in New Zealand or overseas, are resident or non-resident, and whether they are in New Zealand. Inland Revenue will be required to maintain a record of each time the database is accessed to allow appropriate use of the database to be monitored.

Access to Customs' database will allow Inland Revenue to confirm borrowers' arrival and departure dates on an ad hoc basis - for example, if a borrower challenges the date that the information match shows that he or she left New Zealand. This access will eliminate the current manual process.

Application date

The changes apply on or after 28 March 2007.