Non-tax resident partner's IRD number not required

MSD does not need an IRD number or evidence of a partner's IRD number if the partner is not a New Zealand tax resident, including when they:

• are a new migrant to New Zealand but have not been in New Zealand for more than 183 days in any 12 month period, or they do not have a permanent place of abode in New Zealand, or
• they were a tax resident in New Zealand and no longer have a permanent place of abode in New Zealand and have been away from New Zealand for more than 325 days in a 12 month period.

Generally, MSD can determine a later point to request the evidence of the partner's IRD number.

Example - partner is not a tax resident and IRD number is not required

Wirema is receiving Disability Allowance. Wirema's partner Lani has been living and working in Samoa for more than 325 days continuously. Lani currently has no intention to move to New Zealand. Lani is not a tax resident in New Zealand and Wirema does not need to provide an IRD number for Lani. Wirema is still required to declare Lani's income to MSD.

Example - partner is a tax resident and IRD number is required

Willow is receiving Jobseeker Support. Willow's partner Theo moved to New Zealand, on a resident's visa, from the United Kingdom (UK) 50 days ago. Theo continues to work for their UK employer. Even though Theo has only been in New Zealand for 50 days their permanent place of abode is New Zealand and will be apportioned Willow's Jobseeker Support payments. Theo is considered a tax resident by Inland Revenue and can get an IRD number. MSD requests Willow to provide Theo's IRD number.