Additional information

Tables 1 - 6

Table 1 - Analysis of overdue debt
Debt type	2002 $ million	2003 $ million	2004 $ million	2005 $ million	2006 $ million
Collectable debt
Debt under instalment	359	450	570	639	766
Debt for collection	861	910	726	914	1,114
Total collectable debt	1,220	1,360	1,296	1,553	1,880
Non-collectable debt
Default assessments	439	476	506	564	670
Debt deferred or under dispute	202	336	436	570	739
Bankruptcies/liquidations/receiverships	19	37	7	63	92
Pending write-off	15	115	99	132	134
Total non-collectable debt	675	964	1,047	1,329	1,635
Total overdue debt	1,894	2,324	2,343	2,883	3,515

Table 2 - Shortfall penalties imposed
Shortfall category	2001 - 02		2002 - 03		2003 - 04		2004 - 05		2005 - 06
	Number	$000	Number	$000	Number	$000	Number	$000	Number	$000
Lack of reasonable care	2,935	8,548	1,422	4,229	1,385	3,721	1,002	2,624	1,011	2,339
Gross carelessness	927	9,328	148	1,192	471	3,089	691	4,645	744	4,474
Unacceptable interpretation	232	1,208	438	4,380	311	1,607	410	3,930	428	3,554
Abusive tax position	155	8,757	45	4,909	73	2,515	86	7,200	64	3,814
Evasion	402	19,297	222	14,136	282	18,061	304	10,480	269	143,144
Total	4,651	47,138	2,275	28,846	2,522	28,993	2,493	28,879	2,516	157,325

Table 3 - Offences against Inland Revenue Acts
	2001 - 02	2002 - 03	2003 - 04	2004 - 05	2005 - 06
Income tax
Wilfully or negligently furnishing false income tax returns	3	6	8	3	8
Failure to furnish income tax returns	459	587	553	512	584
Aiding, abetting or inciting the making of false income tax returns	0	0	2	0	4
GST
Furnishing false GST returns	6	4	5	7	11
Failure to furnish GST returns	307	383	380	316	331
Aiding, abetting or inciting the making of false GST returns	0	0	0	2	0
GST fraud (prosecution action taken under the Crimes Act)	0	6	3	5	7
Knowingly not providing information with the intent to evade tax	1	0	2	2	1
PAYE
Failure to deduct or account for PAYE deductions	9	26	42	37	63
Aiding or abetting failure to deduct or account for PAYE deductions	14	1	3	2	7
Penal tax imposed (shortfall penalties not included)
Cases in which penal tax was imposed	27	42	12	4	4
Value of penal tax imposed	$762,186	$889,528	$3,765,953	$425,791	$19,711,750

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 - Property information
	2002	2003	2004	2005	2006
Accommodation area (m2)	102,940	104,125	104,793	105,222	111,263
Other area (m2)	8,619	8,507	7,823	7,896	6,864
Total area leases (m2)	111,559	112,632	112,616	113,118	118,127
Vacant accommodation (m2)	4,714	4,439	3,805	84	84
Vacant as a % of total	4.6%	4.3%	3.6%	0.0%	0.0%
Average space per person (m2)	20.6	20.5	19.6	20.7	19.4
Total rental per year per person ($)	4,262	4,177	4,366	4,279	4,370
Utility costs per person ($)	830	804	772	836	862
Total occupancy cost per person ($)	5,206	5,229	5,138	5,116	5,232
Fitout costs per person ($)	4,066	3,232	2,961	3,030	2,472

Table 6 - Expenditure on consultants and contractors
	2001 - 02 $000	2002 - 03 $000	2003 - 04 $000	2004 - 05 $000	2005 - 06 $000
Projects (including information technology)	4,512	6,401	5,969	7,033	15,250
Tax issues	534	774	1,808	1,863	3,437
Research	552	957	720	1,088	1,107
Human resources	136	167	402	605	1,008
Other	1,100	1,595	1,760	1,875	7,033
Total	6,834	9,894	10,659	12,464	27,835
Consultants and contractors as a % of total operating expenses	1.9%	2.6%	2.6%	2.9%	5.8%