| Actual[1] restated[2] 2021 ($000) | Vote: revenue | Actual[1] 2022 ($000) | Unaudited revised budget[6] 2022 ($000) | Unaudited budget 2022 ($000) | Unaudited forecast 2023 ($000) |
|---|---|---|---|---|---|
| Output expenses | |||||
| $11,173 | Policy Advice | $13,114 | $14,420 | $11,500 |
n/a |
| Services for customers - MCA | |||||
| $240,565 | Services to Ministers and to inform the public about entitlements and meeting obligations | $256,119 | $269,929 | $233,419 | $312,978 |
| $126,196 | Services to Process Obligations and Entitlements | $114,147 | $139,514 | $138,494 | $171,149 |
| $90,093 | Management of Debt and Unfiled Returns | $89,863 | $93,389 | $83,634 | $95,859 |
| $124,325 | Investigations | $113,235 | $119,973 | $114,238 | $125,891 |
| n/a | Policy advice | n/a | n/a | n/a | $15,980 |
| $592,352 | Total departmental output expenses | $586,478 | $637,225 | $581,285 | $721,857 |
| $4,816 | Services to Other Agencies RDA[3] | $1,600 | $1,884 | $1,174 | $1,524 |
| $597,168 | Total output expenses | $588,078 | $639,109 | $582,459 | $723,381 |
| Other expenses | |||||
| $128,630 | Transformation[3] | $96,944 | $113,510 | $316,752 | n/a |
| n/a | Residual activities following the transformation programme's substantive closure[4] | n/a | n/a | n/a | $24,000 |
| $128,630 | Total other expenses | $96,944 | $113,510 | $316,752 | $24,000 |
| $725,798 | Total expenses | $685,022 | $752,619 | $899,211 | $747,381 |
| Capital expenditure PLA[5] | |||||
| $3,439 | Property, plant and equipment | $7,496 | $16,642 | $13,000 | $21,900 |
| $61,534 | Intangible assets | $28,083 | $31,523 | $149,560 | $30,800 |
| $64,973 | Total capital expenditure PLA | $35,579 | $48,165 | $162,560 | $52,700 |
The budget and forecast figures have been prepared in accordance with NZ GAAP, using accounting policies that are consistent with those adopted in preparing the departmental financial statements.
Explanations of significant variances against budget are detailed in the relevant notes of the departmental financial statements.
All of the 2021–22 performance information for each appropriation administered by Inland Revenue has been reported in Our performance section.
1 Excludes remeasurement of $2,742,840 (2020-21: $213,000). The remeasurement consists of macroeconomic changes in the actuarial valuations of retiring and long-service leave.
2 The actual results for 2020-21 have been restated following a change in the Crown accounting policy for software as a service (SaaS) arrangements. Refer to the section on changes in accounting policies in 'Note 1 - Basis of preparation'.
Note 1 - Basis of preparation (2022)
3 Revenue-dependent appropriation (RDA). The amount of an RDA is limited to the amount of revenue earned.
4 A portion of the 2021-22 'Transformation' appropriation funding was returned to the Crown and $35 million transferred to the financial years 2022-23 and 2023-24 to the new 'Residual activities following the transformation programme's substantive closure' appropriation.
5 PLA refers to appropriations established under a permanent legislative authority.
6 The revised budget figures for 2021-22 are those included in 'The Supplementary Estimates of Appropriations and Supporting Information for the Year Ending 30 June 2022'.