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Revenue collected, 2004 to 2013

The data only include taxes and duties collected by Inland Revenue.

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Notes:

  1. Measurement is unconsolidated and is on an accruals basis. Changes to accounting policies have affected the figures as follows:
    • Provisional tax estimation is included in company tax and other personal tax revenue in the June 2006 and subsequent years. Prior to June 2006, provisional tax was not estimated at the time the income was earned, but was instead recognised at the due date. The accounting change had the effect of a bring-forward of some tax revenue into 2006.
    • Bad debt write-offs have been reported separately as an expense and are no longer netted against tax revenue from the June 2008 year onwards.
  2. Source deductions include pay as you earn (PAYE) income tax paid through employers, and also includes ESCT (employer superannuation contribution tax).
  3. Other persons net includes:
    • income tax paid directly to Inland Revenue by individuals, Māori authorities and trusts, net of refunds.
    • Both provisional tax and terminal tax. Refunds include donations, redundancy, and housekeeper rebates.
  4. Company tax net includes:
    • income tax paid directly to Inland Revenue by companies, unit trusts, superannuation funds, PIEs, and clubs and societies, net of refunds.
    • both provisional tax and terminal tax.
  5. Inland Revenue GST includes GST collected and/or refunded by Inland Revenue. It does not include GST collected on imports by the New Zealand Customs Service (this information is available on the Treasury website).
  6. Stamp and cheque duties also include approved issuer levy (AIL).
Defined category Definition
Active customer

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.
Defined category Definition
Adjudication categories

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.
Defined category Definition
Custodial parent

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.
Defined category Definition
Customers in debt

Individuals or entities with overdue debt amounts.

Defined category Definition
Entity type

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

Defined category Definition
Filing channel

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.
Defined category Definition
Geographic area
  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.
Defined category Definition
GST turnover

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.

Defined category Definition
Individual

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.
Defined category Definition
Large enterprise (LE)
  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.
Defined category Definition
Liable (non-custodial) parent

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.

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 custodial parent 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.
Defined category Definition
Overdue debt case age

The period of time after the debt case is opened.

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 time 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 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.
Defined category Definition
Overdue tax debt

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

Defined category Definition
Overdue Working for Families Tax Credits 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.

Defined category Definition
Paying (non-custodial) parent

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.

Defined category Definition
Percentage of payments made on time

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.
Defined category Definition
Percentage of returns filed on time

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.

Defined category Definition
Registered customer

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

Defined category Definition
Revenue collected

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.

Defined category Definition
Revenue collected from non-custodial parents

Includes all revenue collected within 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), 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.

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

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".

 


Date published: 05 Mar 2014

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