Community and business segments
Our compliance approach and the areas of focus for the different community and business segments that interact with us.
Small and medium enterprises (SMEs)
Small and medium enterprises (SMEs) are businesses with an annual turnover of up to $100 million.
High wealth individuals
High wealth individuals are individuals with, or in control of, wealth in excess of $50 million.
Large enterprises
Large enterprises are enterprises with an annual turnover of more than $100 million, including central and local government bodies and their associated entities referred to as Crown entities.
Non-profit groups
Non-profit groups are organisations, societies or associations that are self-governing, non-government and/or voluntary. Their activities cannot be carried out for the profit or gain of any member, and their rules do not allow money, property or any other benefit to be distributed to any of their members.
Employers
Employers are responsible for making various deductions from the payments they make to their staff and paying these deductions to us.
Tax agents
A tax agent is someone who prepares income tax returns for 10 or more clients and is a professional public practitioner, a person preparing income tax returns or a Maori Trustee.
Individuals
The individuals segment includes people interacting with us about their personal income tax and related affairs, including student loans.
Families
Families have a dependent child(ren) or are financially responsible for a child(ren) and interact with us for child support, working for families tax credits and/or paid parental leave.
Other sections in the Compliance focus 2009-10
| Commissioner's foreword | Compliance snapshots | Introduction | Community and business |
Date published: 09 Jun 2009
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