[IN CONFIDENCE RELEASE EXTERNAL]
25OIA2071
2 April 2025
Dante Manapuna
[FYI request #30486 email]
Dear Dante Manapuna
Thank you for your request made under the Official Information Act 1982 (OIA), received on 21
March 2025. You requested the following:
I am writing to inquire about the status of an arrest warrant for an individual currently
overseas. This person is in default on a past student loan but has been recently making
the required annual assessment payments, 10k over the last two years in this case and is
actively in communication with the IRD.
Given this, would an arrest warrant still be issued upon their return to New Zealand?
Additionally, if this individual has made a formal written offer to settle the loan by repaying
the original principal adjusted for CPI inflation (excluding penalties and late interest), would
an arrest warrant still be likely to be issued?
For example, a principal loan amount of $20,000 borrowed in 1995 is now valued at
$39,554.36 according to the RBNZ inflation calculator. If this individual has made a written
offer to pay $40,000 in full to settle the loan, would the IRD still consider issuing an arrest
warrant?
Arrest at the border option
Arrest at the border, as someone is about to leave the country, is a last resort for Inland Revenue
after all other avenues to secure payment have been exhausted. Inland Revenue will always try
to work with our customers directly before pursuing legal action. There are relief options
available to help manage repayments for those who are in a position of hardship. Information
relating to the Student Loan Scheme Amendment Act 2014, which discusses arrests at the
border, is available on Inland Revenue’s tax technical website
(taxtechnical.ird.govt.nz).
We encourage anyone who has overdue student loan repayments or is unsure about their student
loan obligations to contact Inland Revenue directly about their situation. Customers can reach
Inland Revenue through myIR (if registered), or call on one of the numbers listed on our website
(ird.govt.nz). We also offer toll free calling from NZ, Australia, United Kingdom, China, and some
other countries. Or people can write to us: Inland Revenue PO Box 39050 Wellington Mail Centre
Lower Hutt 5045 New Zealand.
Further information on student loans, including on living overseas with a student loans, is
available on Inland Revenue’s website
(ird.govt.nz).
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[IN CONFIDENCE RELEASE EXTERNAL]
25OIA2071
Sensitive Revenue Information
Inland Revenue is bound by strict confidentiality obligations set out in sections 18D to 18J of the
Tax Administration Act 1994 (TAA). These provisions are designed to protect taxpayers' privacy
and ensure that personal financial information is not disclosed inappropriately.
Information relating to an individual’s student loan affairs is considered sensitive revenue
information under section 18 of the TAA because it directly identifies a person. Sensitive revenue
information can only be released under certain circumstances, as outlined in sections 18D to 18J
and Schedule 7 of the TAA.
Publishing of OIA response
We intend to publish our response to your request on Inland Revenue’s website
(ird.govt.nz) as
this information may be of interest to other members of the public. This letter, with your personal
details removed, may be published in its entirety.
Publishing responses increases the availability of information to the public and is consistent with
the OIA's purpose of enabling more effective participation in the making and administration of
laws and policies and promoting the accountability of officials.
Thank you again for your request.
Yours sincerely
Kelly Paterson
Kelly Paterson
Customer and Compliance Services, Individuals
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