Tax data - audit and legal issues

Inland Revenue relies on voluntary compliance. When customers fail to meet their obligations we deter non-compliance through a range of actions.

Note: Before 2016 we also published Voluntary disclosures that become audits. This time series has now been discontinued.

Pages in this section

Binding rulings 2009 to 2017 This section contains data on the number of draft rulings issued that are counted under the timeliness measures and the average time to complete those draft rulings.
Outcome of cases decided by the Disputes Review Unit from 2007 to 2016 This section contains information about outcomes of adjudication cases decided by the Disputes Review Unit. All cases are categorised based on the degree to which the position of the Commissioner of Inland Revenue was upheld.
Number of people convicted from 2007 to 2016 The information represents the number of people convicted under the Tax Administration Act 1994 in each calendar year. A person may have more than one prosecution in each year.
Shortfall penalty impositions 2007 to 2016 Statistics showing the number and value of shortfall penalty impositions from 2007 to 2016.
Number of tax convictions from 2007 to 2016 Statistics on the total number of tax convictions in each calendar year including evasion type offences, employer related offences and other offences.

Ngā raraunga tāke - ngā take tātari me te ture Tax data - audit and legal issues