Skip to Content
MenuClose

myIR, payments and more


About us
Mō mātou rā

In this section

About us

Meet our Executive Leadership Team

Naomi Ferguson - Commissioner and Chief Executive

Naomi Ferguson | Commissioner and Chief Executive of Inland Revenue

Naomi was appointed to the role in July 2012.

She brings more than 20 years of experience in revenue agency management to the role, including serving as Deputy Commissioner, Service Delivery at Inland Revenue from 2003 to 2006. Before returning to Inland Revenue Naomi was Director, Business Customer and Strategy for Her Majesty’s Revenue and Customs (HMRC) in the UK, where she earlier led HMRC’s compliance division. She has also worked for Inland Revenue in Northern Ireland, and in the UK banking industry.

Naomi has a Master of Arts in English Literature and Sociology from Glasgow University.


 

Greg James - Deputy Commissioner, Change

Greg James | Deputy Commissioner, Change

Greg was appointed to the role in June 2013.

Greg has a wealth of experience in transformation and change, successfully leading a number of large scale programmes. In addition to this, Greg held executive roles at Fonterra as the Director Information Systems, Global Business Process, and Global Procurement. He was also acting CIO of Telecom Retail.


 

Mary Craig - Deputy Commissioner, Corporate Integrity and Assurance

Mary Craig | Deputy Commissioner, Corporate Integrity and Assurance

Mary has had an extensive and varied career with Inland Revenue since she joined in the early 1990s.

Before accepting the role of Deputy Commissioner, Corporate Integrity and Assurance Mary was Deputy Commissioner, Corporate Services. She has held other senior roles including acting Deputy Commissioner, Business Development and Systems, Group Manager for the Office of the Chief Tax Counsel, National Manager Business Management Services, Senior Advisor in Child Support and operational management positions in Manukau, Dunedin and Invercargill.

Mary has a Masters in Business Administration.


 

Mike Cunnington - Deputy Commissioner, Information, Intelligence and Communications

Mike Cunnington | Deputy Commissioner, Information, Intelligence and Communications

Mike was appointed to the role in July 2013.

He has a variety of experience including using data to provide insights that influence customer behaviour, building effective communication programmes, and working across organisations to help drive change. He is a highly experienced marketer who has held senior roles in both UK and New Zealand.

Mike spent 10 years leading marketing agencies in the UK and New Zealand, working with large corporates such as BT, Sainsbury’s Supermarkets, Volkswagen and in New Zealand, Progressive Enterprises, BNZ, and Air New Zealand.

Mike moved to New Zealand in 2003. He joined ANZ Bank in 2008 and when ANZ and National Bank merged in 2012, as head of Marketing he was instrumental in the major programme to combine the brands and lead the bank to a single technology system.


 

An image of Arlene White - Deputy Commissioner, Service Delivery

Arlene White | Deputy Commissioner, Service Delivery

Arlene was appointed to the role in March 2012.

She has a wealth of experience as a senior leader in field operations and in the headquarters of the Canada Revenue Agency. She was most recently Assistant Commissioner, Assessment and Benefit Services Branch, at the Canada Revenue Agency. In this role Arlene was responsible for a large service delivery operation as well as leading a key transformational strategy for the Canada Revenue Agency around e-services.


 

Struan Little - Deputy Commissioner, Policy and Strategy

Struan Little | Deputy Commissioner, Policy and Strategy

Struan joined Inland Revenue in September 2011 from The Treasury.

During his time at the Treasury Struan experienced a variety of roles, including Deputy Secretary responsible for Macroeconomics and the Budget. He has also spent time working at the World Bank, the Ministry of Education and working in the electricity industry.

Struan has a Post Graduate Diploma in Economics and a Bachelor of Arts (Hons) in Geography, both from the University of Otago.


 

Lara Ariell - Chief Financial Officer

Lara Ariell | Chief Financial Officer (Acting)

Lara was appointed to the role in April 2016.

She has a wealth of experience working in planning and finance teams across the public sector. She was recently the Deputy Chief Executive of Finance at the Tertiary Education Commission. Her previous roles included CFO at the Ministry of Justice and CFO at Te Papa Tongarewa, the Museum of New Zealand.


 

Mark Daldorf - Chief People Officer, People and Culture

Mark Daldorf | Chief People Officer, People and Culture

Mark was appointed to the role in January 2016.

He has an extensive career in the private sector in senior Human Resources and Change Management roles. His previous roles included General Manager Human Resources for Foodstuffs North Island where he led the people workstreams of the merger between Foodstuffs Wellington and Foodstuffs Auckland in 2012-13. Prior to this Mark worked internationally in a number of companies across Australia, the Middle East and Asia, including Emirates Airline, Westpac  and Standard Chartered Bank.

Mark has a Masters in Business Administration.


 

Martin Smith - Chief Tax Counsel

Martin Smith | Chief Tax Counsel

Before joining Inland Revenue in 1995, Martin was a practising tax lawyer in large law firms in Australia and New Zealand. He was a tax consulting partner in the Sydney office of an international accounting firm, and was Director of Taxation Research for Ernst & Young in New Zealand.

Martin holds Bachelor of Laws with Honours (LLB (Hons)) and Master of Laws (LLM) degree from the University of Adelaide, a post-graduate Diploma in Financial Management from the University of New England, and a Master of Taxation Studies (Hons) from Auckland University. He is admitted as a barrister and solicitor in Australia and New Zealand and is a member of the International Fiscal Association and a Fellow of the Taxation Institute of Australia.


 

Gary Baird - Chief Technology Officer

Gary Baird | Chief Technology Officer (CTO)

Gary was appointed to the role in April 2016.

He has a wealth of experience with transformation and integration in large organisations like ANZ and DHL. He was most recently the Enterprise Head of Infrastructure Strategy and Architecture & Business Optimisation at ANZ.

Gary has a Bachelor of Commerce degree from Lincoln University.


 

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".