Section 385 — Social Security Act 2018: MSD may use mutual assistance provisions to exchange information

385 MSD may use mutual assistance provisions to exchange information (1) This section applies if an order is made under section 380 in respect of a reciprocity agreement that contains a provision for the Governments of New Zealand and the other country to supply each other with information for social security purposes. (2) MSD may supply any information in MSD’s possession about a person to, or receive information about a person from, the competent institution of the other country under, and subject to, the provision. (3) MSD may from time to time, in accordance with arrangements made in an agreement with the Commissioner of Inland Revenue, supply any information received from the competent institution of the other country to the Commissioner for either or both of the following purposes: (a) making an assessment of the tax due by any person under the taxation laws of the requesting party (which, in this subsection, means the party to whom information is supplied by the requested institution of the other party): (b) detecting tax fraud or tax evasion under the laws of the requesting party: (4) Sections 100 to 102 and 104 to 106 of the Privacy Act 1993 apply in respect of the provision as if the provision were an authorised information matching programme and MSD were the only specified agency involved in that programme. Compare: 1990 No 26 s 19D(3)(a), (b), (e)