In the 2022–23 and 2023–24 financial years:
- There was 1 instance of expenditure incurred in excess of appropriation (2022–23: 1)
- There were 2 instances of expenditure incurred outside of appropriation (2022–23: nil).
Expenses incurred in excess of appropriation
| Expenses type and appropriation name |
Amount without or exceeding appropriation 2023–24 $000 |
|---|---|
| Non-departmental other expenses: Impairment of Debt and Debt Write-Offs |
$513,000,358 |
This expenditure relates to impairment and write-off expenses for Crown debt administrated by Inland Revenue.
Inland Revenue has incurred expenditure in excess of appropriation due to the reclassification of overdue debt from not due to past due. The reclassified debt has been impaired at the past due debt rates. In addition, the amount of interest and penalties that has been remitted as part of the COVID-19 pandemic response in previous years has been revised.The amount of impairments and write-offs incurred in excess of the appropriation is unappropriated expenditure.
More information is provided here.
4 billion in tax debt collected
Expenses incurred without appropriation
| Expenses type and appropriation name |
Amount without appropriation |
|---|---|
| Non-departmental other expenses: COVID-19 Resurgence Support Payment |
2022-23: $23,911 2023-24: $400 |
| Non-departmental other expenses: COVID-19 Support Payment |
2022-23: $1,061,057 2023-24: $2,080 |
COVID-19 Resurgence Support payment
This expenditure relates to payments to eligible firms to manage the economic impacts of the COVID-19 pandemic following a move to higher alert levels. An appropriation for this expenditure was in place up to 30 June 2022. Additional valid claims have been processed after this date. As there was no appropriated amount for these payments between 1 July 2022 and 27 March 2024, amounts incurred in this period were without appropriation.
COVID-19 Support payment
This expenditure relates to payments to eligible firms adversely affected as a result of the COVID-19 pandemic by a public health measure, business circumstance, or other related matter. An appropriation for expenditure was in place up to June 2022. Additional valid claims have been processed after this date. As there was no appropriated amount for these payments between 1 July 2022 and 27 March 2024, amounts incurred in this period were without appropriation.