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Inland Revenue

Tax Policy

Consultation
Last updated 24 April 2026
Closing date 5 June 2026

Status Current

Consultation on proposed Approved Information Sharing Agreement between Inland Revenue and New Zealand Customs Service

Inland Revenue and Customs are seeking feedback on a proposed Approved Information Sharing Agreement (AISA).

The proposed AISA is intended to reduce the risk of Working for Families overpayments and the resulting debt when families cease to be eligible on departure from New Zealand. It would allow Customs to share border movement information about Working for Families recipients with Inland Revenue for this purpose.

You can access further information and the discussion document below.