Our customer outcomes—the changes we want in customers’ knowledge, skills or behaviour (2023)

Our compliance model helps us understand our customers so we can work proactively and tailor our approach.

With the customer at the centre of the model, we recognise 3 factors that influence customers’ behaviour:

motivation
opportunity
capability.

These factors help us to provide the right support for customers such as providing certainty and making it easy to comply. This helps us achieve our outcomes.

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Customer motivation We define customer motivation as the factors that make people willing to comply and follow through with an action. Aotearoa New Zealand’s tax and social policy system is based on customers voluntarily making the payments they should and claiming only what they’re entitled to. For this system to work, it is critical that the public trusts Te Tari Taake Inland Revenue.
Customer opportunity We define customer opportunity as the ease and satisfaction for customers when interacting with us to meet their obligations or access their entitlements.
Customer capability We define our customer capability as the ability of customers to meet their obligations and access their entitlements. It includes them knowing the rules that apply to them, having access to tools and assistance and understanding what they need to do.