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Legislation and Regulations used by Inland Revenue

Inland Revenue administers the following Acts and Regulations (please note that these are sourced from The Knowledge Basket in conjunction with GPPrint. This is a free service offered by the Knowledge Basket and GP Print and does not imply any business relationship between Inland Revenue and these companies).

Acts

Tax Administration Act 1994
Tax Administration Amendment Act 1995
1996(No.2) 1995(No.3) 1995(No.2) 1996
Taxation (Annual Rates of Income Tax 1996/97) Act 1996
Taxation (Core Provisions) Act 1996
Taxation (Remedial Provisions) Act 1996
Taxation (Superannuitant Surcharge Reduction) Act 1996
Taxation Acts Repeal Act 1986
Taxation Review Authorities Act 1994
Taxation Review Authorities Amendment Act 1996
Income Tax (Annual) Act 1991
Income Tax Act 1976
Income Tax Act 1976 Amendment Act (No. 2) 1995, (No. 2) 1996, (No. 3) 1995, 1996
Income Tax Act 1994
(No.2)1995, (No.2) 1996, (No.3) 1995, (No.3) 1996, (No.4) 1995, (No.5) 1995, (No.6) 1995, 1995, 1996
Income Tax Amendment Act (No. 2) 1983,
1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994
Income Tax Amendment Act (No. 3) 1983,
1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993
Income Tax Amendment Act (No. 4) 1985,
1986, 1988, 1989, 1991, 1992, 1993
Income Tax Amendment Act (No. 5) 1988,
1991, 1992
Income Tax Amendment Act (No. 6) 1991
Income Tax Amendment Act 1983,
1984, 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994
Income Tax Act 2004
Income Tax Act 2007
Inland Revenue Department Act 1974
Inland Revenue Department Amendment Act (No. 2) 1988,
1991, 1993, 1994
Inland Revenue Department Act (No. 3) 1991
Inland Revenue Department Amendment Act 1988,
1989, 1990, 1991, 1992, 1993, 1994
Child Support Act 1991
Child Support Amendment Act 1992,
1993, 1994, 1996, 1999, 2001
Gaming Duties Act 1971
Gaming Duties Amendment Act 1991,
1992, 1995, 1996
Goods and Services Tax Act 1985
Goods and Services Tax Amendment Act (No. 2)1995,
1987, 1988, 1989, 1990, 1991, 1992 1993
Goods and Services Tax Amendment Act (No. 3) 1988,
1991, 1995
Goods and Services Tax Amendment Act (No. 4) 1995
Goods and Services Tax Amendment Act 1987,
1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996
Estate and Gift Duties Act 1968
Estate and Gift Duties Amendment Act (No. 2) 1986,
1989, 1992
Estate and Gift Duties Amendment Act 1977,
1978, 1979, 1980, 1982, 1983, 1986, 1987, 1989, 1990, 1992, 1993, 1994, 1995, 1996
Stamp and Cheque Duties Act 1971
Stamp and Cheque Duties Amendment Act (No. 2) 1988,
1991, 1992, 1994
Stamp and Cheque Duties Amendment Act 1988,
1989, 1991, 1992, 1993, 1994, 1995, 1996
Student Loan Scheme Act 1992
Student Loan Scheme Amendment Act (No. 2) 1993
Student Loan Scheme Amendment Act 1993,
1995, 1996
Unclaimed Money Act 1971,
1988, 1990

Regulations

The Regulations are not yet available for free browsing. The Regulation Search page (for which charges will be incurred) is at http://www.knowledge-basket.co.nz/gpprint/regs.html. The following Regulations apply to Inland Revenue:

Co-operative Dairy Companies Income Tax Regulations 1955
Co-operative Milk Marketing Companies Income Tax Regulations 1960
Co-operative Pig Marketing Companies Income Tax Regulations 1964
The Administration (Form of Warrant) Regulations 1995
The Tax Administration (Binding Rulings) Regulations 1995
The Taxation Review Authority Regulations 1994
The Income Tax (Withholding Payments) Regulations 1979
The Income Tax (Determinations) Regulations 1987
The Income Tax (Foreign Investment Fund Determinations) Regulations 1989
The Income Tax (Fringe Benefit Tax, Interest of Loans) Regulations 1995
The Income Tax (Calculation of Interest on Fringe Benefit Tax) Regulations 1993
The Student Loan Scheme (Interest Rates) Regulations 1995
The Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995
The Income Tax (Deemed Rate of Return) Regulations 1993,1994,1995
The Income Tax (Provisional Tax Interest Rates) Regulations 1995
The Income Tax (Depreciation Determinations) Regulations 1993
The Student Loan (Repayment Threshold) Regulations 1995
Defined category Definition
Active customer
  1. A customer with any registered activity within a specific period, or
  2. a salary and wage earner whose only relationship with Inland Revenue is having PAYE deducted and paid on their behalf within a specific period.
Defined category Definition
Adjudication categories

Adjudication cases are classified (depending on the degree to which the position of the Commissioner of Inland Revenue was upheld) into the following five categories:

  1. decided fully for the Commissioner
  2. decided mostly for the Commissioner but not the full amount or grounds/reasons
  3. decided fully for the taxpayer
  4. decided mostly for the taxpayer but not the full amount
  5. decision unable to be reached on the amount of assessment.
Defined category Definition
Customers in debt

Any customers with overdue debt.

Defined category Definition
Entity type

A classification of customers based on their legal structure and tax obligations. These include companies, diplomatic missions, government departments, individuals, Māori authorities, partnerships, society/clubs, superannuation funds, trusts, unit trusts.

Defined category Definition
Filing channel

We distinguish between three types of filing channels:

  1. e-Filing (a system for registered tax agents to send and receive information electronically)
  2. paper-based filing, and
  3. web (online) filing.
Defined category Definition
Geographic area
  1. Geographic areas are based on Inland Revenue district offices:
    1. Auckland: Manukau, Takapuna
    2. Rest of the North Island: Gisborne, Hamilton, Napier, New Plymouth, Palmerston North, Rotorua, Tauranga, Wellington, Whangarei
    3. South Island: Christchurch, Dunedin, Greymouth, Invercargill, Nelson, Timaru
    4. "Corporates" offices for customers not allocated to a specific geographic area.
  2. At an aggregate level district offices are combined into three major areas: Auckland, Rest of the North Island and South Island, as shown above.
Defined category Definition
GST turnover

GST turnover is calculated from GST returns as the sum of sales and income for the year ended 31 March.
For a two-monthly filer, this would mean the sum of gross sales on six successive GST returns, with the last return being for the period ending 31 March.
The GST tables only include GST collected or refunded by Inland Revenue. GST collected on imports by the New Zealand Custom Service is not included.

Defined category Definition
Individual

Customers not registered for GST or PAYE and not belonging to large enterprises (LE) or non-profit organisations (NPO).

Notes:

  1. This includes individual customers receiving income from business (eg, rental property, shares) but not registered for GST or PAYE.
  2. Where there are overlaps between LE, NPO, SME and individuals, entities are allocated to the group according to the following order of priority. The priorities are:
    1. large enterprises (LE)
    2. non-profit organisations (NPO)
    3. small and medium enterprises (SME)
    4. individuals.
Defined category Definition
Large enterprise (LE)
  1. A non-individual entity which by itself or as a part of a business group has an annual turnover exceeding $100 million (calculated based on GST101 returns), or
  2. an entity belonging to specialist segments as follows:
  • Crown
  • financial
  • high-wealth individuals
  • manufacturing
  • non-resident entertainers
  • non-resident contractors
  • resources
  • services.
Defined category Definition
Liable parent (formerly non-custodial or paying)

A parent of a qualifying child who is normally required to pay child support.

Defined category Definition
Non-profit organisation (NPO)

All entities exempted from income tax and not belonging to large enterprises with the following exemption types:

  • society/club income < $1000
  • amateur sports clubs
  • charity
  • dairy herd society
  • district societies
  • scientific and industrial research
  • veterinary service clubs, or
  • all entities except building societies and friendly societies with "other" exemption type.
Defined category Definition
Overdue child support debt

The amount of an employer's or a liable parent's liability which is in arrears (due, but not paid), together with overdue receiving carer overpayments.

Notes:
 

  1. Child support debt excludes debt the New Zealand Child Support Agency is collecting on behalf of overseas agencies.
  2. This amount includes any penalties applied to the debt. Note that only the overdue penalties component is recognised as a debt from the Crown perspective.
Defined category Definition
Overdue debt case age

The length of time the debt has been overdue.

Defined category Definition
Overdue debt cases

A debt case is created when a due date for payment has passed without full payment being made. Other overdue debt elements may be added as they become overdue. The case will close when all overdue debt has been fully resolved.

Defined category Definition
Overdue debt element

A specific tax type and period for which a debt is due. A customer can have one or more debt elements.

Defined category Definition
Overdue student loan debt

The amount of repayment obligation for a tax year that is overdue.

Notes:

  1. The definition applies to both residents and overseas based borrowers.
  2. This amount includes any penalties applied to the debt.
Defined category Definition
Overdue tax debt

The amount of tax that remains unpaid after the due date for payment. Overdue tax debt includes any penalty and interest applied to the debt.

Defined category Definition
Overdue Working for Families Tax Credits debt

When recipients are paid more than their entitlement and they don't repay it by the due date a debt arises. The amount includes any penalty and interest applied to the debt.

Defined category Definition
Percentage of payments made on time

The percentage of late payments to the total number of payments per tax year.

Defined category Definition
Percentage of returns filed on time

The percentage of late filings to the total number of filings per tax year.

Defined category Definition
Receiving carer (formerly custodial parent)

A parent or carer of a qualifying child who is normally entitled to receive child support from a liable parent. They must have at least 35% care to receive child support.

Defined category Definition
Registered customer

Registered customers include all customers registered with Inland Revenue, either individuals or entities. Registered customers include some entities and people no longer active.

Defined category Definition
Revenue collected

Revenue collected includes only taxes and duties collected by Inland Revenue. GST collected by the New Zealand Customs Service is excluded. Numbers are unconsolidated.

Note: The Treasury publishes monthly financial statements prepared on a consolidated basis, meaning they eliminate tax transactions between departments, state-owned enterprises and Crown entities.

Defined category Definition
Revenue collected from Liable parents (formerly non-custodial or paying)

Revenue collected from liable parents includes all revenue collected during each tax year by Inland Revenue including payments related to other time periods.

Defined category Definition
Shortfall penalty

A penalty imposed as a percentage of a tax shortfall (a deficit or understatement of tax).  Shortfall penalties apply to most taxes and duties.  The exceptions are student loan repayments and child support repayments by liable parents.

The law divides these actions into five categories of fault or breach, with a specified penalty rate for each category (Not taking reasonable care, Unacceptable tax position, Gross carelessness, Abusive tax position, Evasion or similar act).

Defined category Definition
Small and medium enterprise (SME)
  1. All entities with an active relationship for GST or PAYE that do not belong to large enterprises or non-profit organisations, and
  2. all non-individual entities without active registration for GST or PAYE not belonging to non-profit organisations.
Defined category Definition
Source deductions

Source deductions include:

  1. PAYE (pay as you earn), and
  2. ESCT (employer superannuation contribution tax), and
  3. SSCWT (formerly known as the specified superannuation contributions withholding tax).
Defined category Definition
Tax agent

A tax agent prepares the annual returns of income for 10 or more customers in one of the following ways:

  • a practitioner carrying on a professional public practice
  • a person carrying on a business or occupation in which returns of income are prepared, or
  • a Māori Trustee.

A tax agent must be a registered Inland Revenue customer.

Defined category Definition
Taxable income

Taxable income for individuals is income on which their personal income tax is assessed for the March year.
For people with IR3 tax returns or Personal tax summaries, this is income from all taxable sources less allowable deductions and losses. People with negative income because of losses are recorded as having nil taxable income in the tables. For people who are non-filers, taxable income is deemed to be their total PAYE gross earnings in the year ended 31 March. PAYE gross earnings can include income from employment, and also taxable welfare benefits, New Zealand Superannuation, earnings-related ACC, student allowances, and paid parental leave.

Defined category Definition
Weighted overdue debt case age

The average age of the case elements weighted by their dollar value.

Defined category Definition
Working for Families Tax Credits

The Working for Families Tax Credits (WfFTC) consists of the following credit types:

  • CTC - child tax credit (was "independent family tax credit")
  • FTC - family tax credit (was "family support")
  • IWTC - in-work tax credit (was "in-work payment"), replaced child tax credit from April 2006. Customers who received child tax credit before 1 April 2006 and don't qualify for in-work tax credit may continue to receive child tax credit
  • MFTC - minimum family tax credit (was - guaranteed minimum family income and then family tax credit)
  • PTC - parental tax credit.

Note: WfFTC was collectively known as "family assistance".