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Statement of Intent - 2004 - Part 1

What we strive to achieve - pages 12-13

Figure 4 -

How our services contribute to our taxation outcomes

Output class How it contributes to outcomes

Policy Advice

A successful tax administration requires a well-designed tax system and legislative framework. Our policy advice function contributes to this by providing the government with advice on the tax system that meets the government's objectives and is easy to comply with (both through its compliance requirements and through clear legislative drafting). We also provide forecasting advice on future tax flows to assist the government in budgeting for what goods and services it wishes to deliver to the community.

Adjudication and Rulings

Adjudication and Rulings assist taxpayer confidence in the tax administration by specialising in applying the correct interpretation of the Inland Revenue Acts and other relevant laws while considering case law. The Adjudication Unit, as part of the Disputes Resolution Process, takes a fresh look at tax disputes in an impartial and independent manner. The Rulings Unit issues private, product, and public binding rulings. It also issues statutory determinations, interpretation statements and guidelines.

Information services

Through our information services functions we advise taxpayers on new and existing taxation law to help them pay their tax obligations in full and when they are due, as well as assisting them with enquiries on the tax system. Additionally, to foster confidence in our role as a tax administrator we need to receive feedback about when people feel we have not met expectations. This feedback from taxpayers is received through our Complaints Management Service.

Revenue assessment and collection

Once taxpayers have registered for an IRD number they want quick, efficient and effective methods of assessing and paying their tax and receiving rebates and tax refunds. Government also requires the processing of revenue to be timely, efficient and effective to maximise the availability of revenue to fund its programmes. The processing of returns and payments is undertaken by our revenue assessment and collection output class.

Management of debt and outstanding returns

To ensure that government receives the correct revenue and taxpayers pay the full amount of tax that has been assessed, where a tax return is expected but not filed, or where the amount of tax assessed is not paid in full and on time, the department takes follow-up action. This action occurs through our management of debt and outstanding returns output class.

Taxpayer audit

Fundamental to compliance is verifying whether taxpayers are complying with their obligations, and taking appropriate enforcement action if they are not. This is achieved through our auditing of taxpayers. However, disputes will arise about tax liabilities that need to be resolved to ensure that the correct amount of tax is paid. These issues are managed through our litigation management activities.


Figure 5 -

Child support outcomes

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Child Support outcomes

We have primary responsibility for child support administration and policy advice. The Child Support Act 1991 provides a process where child support and spousal maintenance payments can be collected and distributed by the Crown.

Our child support outcome reflects our direct relationship with parents who live apart and have dependent children. It recognises the concepts in the child support legislation that parents maintain a financial responsibility for their children whether or not they live with them. Our outcome is wider than Inland Revenue simply collecting and redistributing child support payments. It also recognises that we encourage parents, where they are able, to negotiate their own agreements, so removing the need for our involvement.

Our intermediate outcomes contribute to the primary outcome by:

  • encouraging compliant behaviour by ensuring we have good laws, systems, processes, information and people to assist Child Support clients to receive and pay child support
  • ensuring the law encourages compliance and taking appropriate enforcement action to encourage compliance.

Public confidence in Inland Revenue and people valuing the child support system plays a significant role in the achievement of compliant behaviour. Although quite different concepts, they are closely linked to achieving improved levels of compliance. Therefore, compliance will improve when:

  • people believe that child support is an appropriate system, that is, parents should maintain financial responsibility for their children, if not voluntarily, then by enforcement of the law
  • the system is well administered, that is, Child Support clients have confidence that we operate in a way that is professional, approachable, effective and efficient.

All of our child support administrative activities are carried out within one output class - Assessment and collection of child support.

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Other pages in: Statement of Intent - 2004 - Part 1
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Date published: 16 Nov 2004

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