Our structure

Inland Revenue's organisational structure

Bob Russell
Chief Executive and Commissioner of Inland Revenue

Tim Occleshaw
Deputy Commissioner
Business Development and Systems

Carolyn Tremain
Deputy Commissioner
Service Delivery

Mary Craig
Deputy Commissioner
Corporate Services

Robin Oliver
Deputy Commissioner
Policy Advice

Martin Smith
Chief Tax Counsel
Office of the Chief Tax Counsel

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Corporate Services

Corporate Services provides specialist advice to the Senior Management Team on long-term direction, corporate management policies and practices, and particularly the development of our people capabilities. This includes long-term direction setting, HR planning and development and technical skills development.

It comprises:

• Business Management Services
• Chief Advisor and Governance Advisor
• Corporate Affairs
• Corporate Legal
• Corporate Risk and Assurance
• Corporate Strategy
• Enterprise Architecture
• Enterprise Portfolio Management
• Finance and Planning
• Human Resources

Business Development and Systems

Business Development and Systems is responsible for the operation and ongoing improvement of our core business systems, including planning.

It comprises:

• Customer Operations
• Design
• Information Technology
• KiwiSaver
• Student Loans
• Working for Families Tax Credits

Service Delivery

Service Delivery provides information and services, including tax credits, directly to Inland Revenue's customers, to help improve the economic and social wellbeing of New Zealanders. Service Delivery assists customers through call centres and e-channels, and with face-to-face tax information and support. Service Delivery also gathers customer insight; manages investigations, returns and arrears, and child support; and manages the Department's litigation.

The Group comprises:

• Customer Insight
• Assistance
• Assurance
• Litigation Management

Customer Insight is about understanding what influences different customer groups to meet their obligations, through ongoing discussion with business and the community, to aid design and development of systems, services, processes and products,

Assistance aids customers with targeted information and help through all contact channels including call centres, e-channels, publications, correspondence, face-to-face and account manager relationships.  

Assurance manages risk and intelligence, conducts investigations and audits, collects complex debt, provides technical and legal advice, and works externally and across Inland Revenue to ensure people meet their tax obligations.

Litigation Management leads and manages the Department's litigation, including tax technical cases, disputed tax litigation, complex High Court cases and Appeals, and Judicial reviews.

Policy Advice

Policy Advice is led by Robin Oliver and jointly with The Treasury, advises the Minister on all aspects of tax law and reform and on social support issues that interact with the tax system.  It also forecasts tax revenues.

It comprises:

• Policy
• Revenue Forecasting
• Ministerial Services & Complaints Management

For further information see our corporate information page on our website, which has further information about our role, organisation and the generic tax policy process. More >

Office of the Chief Tax Counsel (OCTC)

The Office of the Chief Tax Counsel's function is to maintain taxpayer confidence in the tax administration by providing guidance on the correct interpretation of the Inland Revenue Acts and other relevant laws, and by considering case law.

Specialised services include a range of assignments and making technical decisions identified by their technical difficulty, ambiguity or uncertainty, originality (ie new issues or issues on new legislation), sensitivity, or precedential significance.

The OCTC deals with unresolved views within Inland Revenue that require a national decision, and contested views between the department and taxpayers who have been through the disputes process. The OCTC analyses and makes decisions on the matters referred to it by Inland Revenue, taxpayers and tax agents.

• The Adjudication Unit, as part of our disputes resolution process, takes a fresh look at tax disputes in an impartial and independent manner.
• The Taxpayer Rulings Unit issues private and product binding rulings.
• The Public Rulings Unit issues public binding rulings. It also issues statutory determinations, interpretation statements and guidelines.
• The Escalations and Advising Unit considers matters that are referred as part of IR's escalation process. It also has a broad responsibility in providing advice to the Commissioner, Deputy Commissioners and Chief Tax Counsel on tax technical matters.

Date published: 31 Dec 2008

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