The significant decrease in the number of non-profit organisations is attributable to a review of non-profit organisations by Inland Revenue in the 2010 year. Non-profit organisations no longer operating, and those whose non-profit status was no longer valid, were removed from the non-profit customer group.
Large enterprises include all non-individual entities which have a turnover exceeding $100 million, or entities belonging to these specialist segments:
- Non-resident entertainers
- Non-resident contractors
- High-wealth individuals.
Non-profit organisations include all entities that are not large enterprises and exempted from income tax with the following exemption types:
- Local and regional promotional bodies
- Charitable bequests
- Bodies promoting amateur games and sports
- TAB and racing clubs
- Bodies promoting scientific or industrial research
- Veterinary service bodies
- Herd improvement bodies
- Community trusts
- Non-profit bodies.
- Small and medium enterprises include all entities with an active relationship for GST or PAYE that do not belong to large enterprises or non-profit organisations, and all non-individual entities without active registration for GST or PAYE not belonging to non-profit organisations.
- Individuals include all individual customers who are not registered for GST or PAYE and do not belong to large enterprises, non-profit organisations and small and medium enterprises.
Date published: 05 Mar 2014