A customer with:

1. any registered activity within specific time period, or
2. a salary and wage earner whose only relationship with Inland Revenue is having PAYE deducted and paid on their behalf by their employer within specific time period.

From the 2005 year complete adjudication cases are classified into categories of:

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, and
4. decided mostly for the taxpayer but not the full amount.

Individuals or entities with overdue debt amounts.

Includes: companies, diplomatic missions, government departments, individuals, Māori authorities, partnerships, societies/clubs, superannuation funds, trusts, unit trusts.

We distinguish between three groups 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.

1. At detail level includes the following Inland Revenue district offices:
   1. Auckland: Manukau, Takapuna
   2. other North Island areas: Gisborne, Hamilton, Napier, New Plymouth, Palmerston North, Rotorua, Tauranga, Wellington, Whangarei
   3. South Island: Christchurch, Dunedin, Greymouth, Invercargill, Nelson, Timaru
   4. "corporate" offices for customers not allocated to a specific geographic area.
2. At aggregate level district offices may be combined into three major areas: Auckland, other North Island and South Island, as shown above.

GST turnover is calculated from GST returns as the sum of gross sales in 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.

Customers not registered for GST or PAYE and not belonging to large enterprises (LE) and 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 with higher priority. The priorities are:
   1. large enterprises (LE)
   2. non-profit orgs (NPO)
   3. small and medium enterprises (SME)
   4. individuals.

1. A non-individual entity which by itself or as a part of a business group has a turnover exceeding $100 million (calculated based on GST101 returns), or
2. an entity belonging to certain specialist segments as follows:

• Crown
• financial
• high-wealth individuals
• manufacturing
• non-resident entertainers
• non-resident contractors
• resources
• services.

A parent who does not take care of the child on an ongoing basis, excluding those who are not paying child support but have debt in child support.

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.

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 New Zealand child support 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.

The period of time after the debt case is opened.

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.

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

The amount of repayment obligation for a tax year that has remained unpaid by a borrower after the due date.

Notes:

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

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

When recipients were paid more than their entitlement and consists of the remaining amount they fail to repay by the due date and any penalty and interest applied to the debt.

A ratio of number of late payments to a total number of payments per tax year. A payment is considered to be paid on time if it is paid in full within seven days after the due date.

Notes:

1. A seven day tolerance is applied.
2. For twice-monthly PAYE customers, a payment is considered to be on-time if the full amount is paid within seven days of the second due date.

A ratio of number of late filings to a total number of filings per tax year. A return is considered to be on time if it is filed within seven days after the due date.

Notes: A seven day tolerance is applied.

A person is an eligible custodian of a child if that person:

1. is the sole or principal provider of ongoing daily care for the child or shares ongoing daily care of the child substantially equally with another person, and
2. is not living with the person from whom payment of child support is sought as the legal spouse of that person or in a relationship in the nature of marriage.

Registered customers include all customers registered with Inland Revenue, either individuals or entities.

Includes only taxes and duties collected by Inland Revenue. Figures 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.

Includes all revenue collected within each tax year by Inland Revenue including payments related to other time periods.

A penalty imposed as a percentage of a tax shortfall (a deficit or understatement of tax), resulting from certain actions on the part of a taxpayer. Shortfall penalties apply to most taxes and duties except student loan repayments and child support repayments by liable parents.

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.

Source deductions include:

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

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
• the Māori Trustee.

A tax agent must be a registered Inland Revenue customer.

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 assumed 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.

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

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".