- 1
- The competent authorities shall communicate to each other any information necessary for the application of this Agreement or of the respective social security laws of the Contracting Parties concerning all matters arising under this Agreement or under those laws.
- 2
- The institutions shall on request:
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- a)provide each other with any information in their possession or that they are lawfully able to obtain required for the determination or payment of any benefit or pension under this Agreement or any other entitlement under their respective social security laws;
- b)provide each other with any information in their possession or that they are lawfully able to obtain required for the recovery of any social security debt under this Agreement or relating to any other entitlement under their respective social security laws;
- c)provide each other with any information in their possession or that they are lawfully able to obtain required for the determination or recovery of any taxes or contributions levied in relation to social security.
- 3
- If an institution does not hold information requested by the other institution but that information is held by the tax authorities in the State of the institution receiving the request, the latter institution shall obtain the information from the tax authorities for the requesting institution.
- 4
- An institution that receives information under paragraphs 2 or 3 may provide that information to the tax authorities of that Party for the purposes of making an assessment of the tax due by any person under the laws of the requesting Party relating to taxation or detecting tax fraud or tax evasion under the laws of the requesting Party.
- 5
- An institution, if so requested, shall supply the 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.
- 6
- The administrative arrangements referred to in Article 29 shall specify the conditions and procedures for determining the arrangement that the parties shall comply with when requesting or supplying information under this Article. The administrative arrangements shall:
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- a)include provisions that ensure, in relation to New Zealand, that the safeguards that are required under New Zealand privacy laws in information matching agreements are complied with and that the arrangements are consistent with the information matching rules under New Zealand privacy laws;
- b)list the items of information that each Party may request under this Article;
- c)limit the supply of information to the items listed in accordance with subparagraph b).
- 7
- The assistance referred to in paragraph 2 or 3 shall be provided free of charge.
- 8
- Any information transmitted in accordance with this Agreement to an institution shall be given the same protections (including privacy protection) in the same manner as information obtained under the social security laws of the receiving Party.
- 9
- A Party that receives, under this Article, personal information about an individual from the other Party may not supply that information to any other country without the consent of the competent institution that supplied the information or the individual concerned.
