Skip to Content
MenuClose

myIR, payments and more


About us
Mō mātou rā

In this section

About us

Legislation and regulations

Inland Revenue administers the following Acts and Regulations. All the links below will take you to their official online versions on the New Zealand Legislation website at www.legislation.govt.nz.

Acts

Cheque Duty Repeal Act 2014

Child Support Act 1991

Estate and Gift Duties Act 1968

Gaming Duties Act 1971

Goods and Services Tax Act 1985

Income Tax Act 2007

KiwiSaver Act 2006

Stamp and Cheque Duties Act 1971

Student Loan Scheme Act 2011

Tax Administration Act 1994

Taxation Review Authorities Act 1994

Unclaimed Money Act 1971

Regulations

Child Support (Reciprocal Agreement with Australia) Order 2000

Co-operative Dairy Companies Income Tax Regulations 1955

Cooperative Milk Marketing Companies Income Tax Regulations 1960

Cooperative Pig Marketing Companies Income Tax Regulations 1964

Double Tax Agreements (Anguilla) Order 2010
Double Tax Agreements (British Virgin Islands) Order 2010
Double Tax Agreements (Cayman Islands) Order 2010
Double Tax Agreements (Cook Islands) Order 2010
Double Tax Agreements (Dominica) Order 2010
Double Tax Agreements (Gibraltar) Order 2010
Double Tax Agreements (Guernsey) Order 2010
Double Tax Agreements (Hong Kong) Order 2011
Double Tax Agreements (Isle of Man) Order 2010
Double Tax Agreements (Japan) Order 2013
Double Tax Agreements (Jersey) Order 2010
Double Tax Agreements (Marshall Islands) Order 2010
Double Tax Agreements (Mutual Administrative Assistance) Order 2013
Double Tax Agreements (Niue) Order 2013
Double Tax Agreements (Papua New Guinea) Order 2013
Double Tax Agreements (Samoa) Order 2010
Double Tax Agreements (Singapore) Order 2010
Double Tax Agreements (St. Christopher and Nevis) Order 2010
Double Tax Agreements (St. Vincent and the Grenadines) Order 2010
Double Tax Agreements (The Bahamas) Order 2010
Double Tax Agreements (Turkey) Order 2010
Double Tax Agreements (Turks and Caicos Islands) Order 2010
Double Tax Agreements (United States of America—FATCA) Order 2014
Double Tax Agreements (Vanuatu) Order 2010
Double Tax Agreements (Viet Nam) Order 2014

Double Taxation Relief (Australia) Order 2010
Double Taxation Relief (Austria) Order 2007
Double Taxation Relief (Belgium) Order 1983
Double Taxation Relief (Canada) Order 1981
Double Taxation Relief (China) Order 1986
Double Taxation Relief (Czech Republic) Order 2008
Double Taxation Relief (Denmark) Order 1981
Double Taxation Relief (Federal Republic of Germany) Order 1980
Double Taxation Relief (Fiji) Order 1977
Double Taxation Relief (Finland) Order 1984
Double Taxation Relief (French Republic) Order 1981
Double Taxation Relief (India) Order 1986
Double Taxation Relief (Indonesia) Order 1988
Double Taxation Relief (Ireland) Order 1988
Double Taxation Relief (Italy) Order 1983
Double Taxation Relief (Japan) Order 1963
Double Taxation Relief (Malaysia) Order 1976
Double Taxation Relief (Mexico) Order 2007
Double Taxation Relief (Netherlands) Order 1981
Double Taxation Relief (Norway) Order 1983
Double Taxation Relief (Poland) Order 2006
Double Taxation Relief (Republic of Chile) Order 2004
Double Taxation Relief (Republic of Korea) Order 1983
Double Taxation Relief (Republic of South Africa) Order 2004
Double Taxation Relief (Republic of the Philippines) Order 1980
Double Taxation Relief (Russian Federation) Order 2001
Double Taxation Relief (Spain) Order 2006
Double Taxation Relief (Sweden) Order 1980
Double Taxation Relief (Switzerland) Order 1981
Double Taxation Relief (Taiwan) Order 1997
Double Taxation Relief (Thailand) Order 1998
Double Taxation Relief (United Arab Emirates) Order 2004
Double Taxation Relief (United Kingdom) Order 1984
Double Taxation Relief (United States of America) Order 1983

Forests (Payment of Money) Order 2006
Forests (Payment of Money) Order 2009
Forests (Payment of Money) Order 2014

Goods and Services Tax (Grants and Subsidies) Order 1992

Income Tax Act (Exempt Unit Trusts) Order 1990
Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995
Income Tax (Approved Territories for Qualifying Foreign Equity Investor Definition) Order 2004
Income Tax (Approved Territories for Qualifying Foreign Equity Investor Definition) Order 2006
Income Tax (Approved Territories for Qualifying Foreign Equity Investor Definition) Order 2008
Income Tax (Calculation of Interest on Fringe Benefit Tax) Regulations 1993
Income Tax (Cook Islands Development Projects) Order 1986
Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2013–14 Income Year) Order 2014
Income Tax (Depreciation Determinations) Regulations 1993
Income Tax (Determinations) Regulations 1987
Income Tax (Development Companies in Niue) Order 2012
Income Tax (Fringe Benefit Tax, Interest on Loans) Regulations 1995
Income Tax (Payroll Subsidy) Regulations 2006
Income Tax (Provisional Tax Interest Rates) Regulations 1997
Income Tax (Social Assistance Suspensory Loans) Order 1995

Inland Revenue Department (Drafting) Order 1995

Mutual Assistance in Tax Recovery (Netherlands) Order 2004

Privacy (Information Sharing Agreement between Inland Revenue and Internal Affairs) Order 2014
Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Order 2014

Student Loan Scheme (Charitable Organisations) Regulations 2011
Student Loan Scheme (Details of Borrower's Contact Person) Regulations 2012
Student Loan Scheme (Repayment Percentage) Regulations 2012

Tax Administration (Binding Rulings) Regulations 1999
Tax Administration (Financial Statements) Order 2014
Tax Administration (Information Sharing with Ministry of Social Development) Order 2012

Tax Information Exchange (Netherlands Antilles) Order 2008

Taxation (Abated Interim Payments of subparts MA to MF and MZ Credit) Regulations 2002
Taxation (Australian Wine Equalisation Tax Rebate) Regulations 2006
Taxation (Direct Credit Refunds—Rebates) Regulations 2000
Taxation Review Authorities Regulations 1998
Taxation (Use of Money Interest Rates) Regulations 1998
Taxation (Use of Money Interest Rates Setting Process) Regulations 1997

Telecommunications (Structural Separation—Approval of Proposal for Tax Purposes) Order 2011

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
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 parent (formerly non-custodial or paying)

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 receiving carer 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
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
Receiving carer (formerly 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
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 Liable parents (formerly non-custodial or paying)

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".