Skip to Content
You are here: Home › About us › Reports › Annual Report › Annual Report 2005 › Annual report 2005
About us
E pa ana ki Te Tari Taake

Annual report 2005

Additional Information

Table 1

Analysis of overdue debt

Debt type 2001
$ million		 2002
$ million		 2003
$ million		 2004
$ million		 2005
$ million
Collectable debt
Debt under instalment
327
359
450
570
639
Debt for collection
781
861
910
726
914
Total collectable debt
1,108
1,220
1,360
1,296
1,553
Non-collectable debt
Default assessments
411
439
476
506
564
Debt deferred or under dispute
237
202
336
436
570
Bankruptcies/
liquidations/
receiverships
12
19
37
7
63
Pending write-off
11
15
115
99
132
Total non-collectable debt
672
675
964
1,047
1,329
Total overdue debt
1,781
1,894
2,324
2,343
2,883

 

Table 2

Shortfall penalties imposed

Shortfall category 2000-01 2001-02 2002-03 2003-04 2004-05
Lack of reasonable care
Number
5,164
2,935
1,422
1,385
1,002
$000
3,689
8,548
4,229
3,721
2,624
Gross carelessness
Number
2,343
927
148
471
691
$000
3,134
9,328
1,192
3,089
4,645
Unacceptable interpretation
Number
125
232
438
311
410
$000
695
1,208
4,380
1,607
3,930
Abusive tax position
Number
22
155
45
73
86
$000
1,156
8,757
4,909
2,515
7,200
Evasion
Number
1,081
402
222
282
304
$000
4,482
19,297
14,136
18,061
10,480
Total
Number
8,735
4,651
2,275
2,522
2,493
$000
13,156
47,138
28,846
28,993
28,879

 

Table 3

Offences against Inland Revenue Acts

  2000-01 2001-02 2002-03 2003-04 2004-05
Income tax
Wilfully or negligently furnishing false income tax returns
7
3
6
8
3
Failure to furnish income tax returns
553
459
587
553
512
Aiding, abetting or inciting the making of false income tax returns
1
0
0
2
0
GST
Furnishing false GST returns
10
6
4
5
7
Failure to furnish GST returns
303
307
383
380
316
Aiding, abetting or inciting the making of false GST returns
0
0
0
0
2
GST fraud (prosecution action taken under the Crimes Act)
4
0
6
3
5
Knowingly not providing information with the intent to evade tax
2
1
0
2
2
PAYE
Failure to deduct or account for PAYE deductions
20
9
26
42
37
Aiding or abetting failure to deduct or account for PAYE deductions
4
14
1
3
2
Penal tax imposed (shortfall penalties not included)
Cases in which penal tax was imposed
19
27
42
12
4
$ Value of penal tax imposed

628,419

762,186

889,528

3,765,953

425,791

 

Table 4

Legal responsibilities

The Inland Revenue Department administers the following main Acts:

  • Child Support Act 1991
  • Estate and Gift Duties Act 1968
  • Gaming Duties Act 1971
  • Goods and Services Tax Act 1985
  • Income Tax Act 1994
  • Income Tax Act 2004
  • Stamp and Cheque Duties Act 1971
  • Student Loan Scheme Act 1992
  • Tax Administration Act 1994
  • Taxation Review Authorities Act 1994

Aspects of the Parental Leave and Employment Protection (Paid Parental Leave) Act 2002 are administered by Inland Revenue under authority delegated (under section 71ZA of that Act) by the Chief Executive of the Department of Labour.

Table 5

International visitors 1

Country Number
of visits		 Study topics
Australia
1
Wine equalisation tax rebate
China
3
Recent reform plans, role of parliament and government departments
Fiji
2
Self-assessment, information technology, tax avoidance, payment of tax by overseas banks
Japan
1
Non-profit sector tax policy, Charities Bill
Kingdom of Tonga
1
GST implementation
Korea
2
Corruption control, tax audit system, call centres, online services administration, information strategy
Malaysia
1
GST implementation
Russia
1
Processing, information technology
South Africa
4
Adjudication and rulings, internal and external audit processes, information technology
Sri Lanka
1
Organisation and administration, structure and division of functions

1 Official international visits coordinated by our international advisory service.

Table 6

Property information

  2001 2002 2003 2004 2005

Accommodation area (m2)

102,795
102,940
104,125
104,793
105,222

Other area (m2)

7,816
8,619
8,507
7,823
7,896

Total area leases (m2)

110,611
111,559
112,632
112,616
113,118

Vacant accommodation (m2)

4,599
4,714
4,439
3,805
84

Vacant as a % of total

4.7%
4.6%
4.3%
3.6%
0.0%

Average space per person (m2)

21.7
20.6
20.5
19.6
20.7

Total rental per year per person ($)

4,506
4,262
4,177
4,366
4,279

Utility costs per person ($)

810
830
804
772
836

Total occupancy cost per person ($)

5,253
5,206
5,229
5,138
5,116

Fitout costs per person ($)

3,986
4,066
3,232
2,961
3,030

 

Table 7

Expenditure on consultants and contractors

  2001-02 2002-03 2003-04 2 2004-05

Information technology

4,512
6,401
5,969
7,033

Tax issues

534
774
1,808
1,863

Research

552
957
720
1,088

Human resources

136
167
402
605

Other

1,100
1,595
1,760
1,875

Total

6,834
9,894
10,659
12,464
Consultants and contractors as a % of total operating expenses
1.9%
2.6%
2.6%
2.9%

2 The 2003–04 figures have been revised from those published earlier.

Download ›
PDF | 108kb | 8 pages

Report an accessibility problem for this page

 


Date published: 11 Oct 2005

Back to top


Individuals & Families

Businesses

Not for profit groups

Non-residents & visitors