It’s important that New Zealanders get the payments they’re entitled to at the right times. We focus on helping them get things right from the start by making it simpler and easier for them to access entitlements and refunds
Timeliness of tax refunds
Trend indicator: stable
We look at how long it takes to provide income tax and GST refunds to customers once we receive their returns.
Targets achieved 2/2
Our target for providing GST refunds is 95% within 4 weeks. We issued 97.1% of refunds within the timeframe, a small increase from 96.6% in 2022–23.
Our target for issuing income tax refunds is 85% within 5 weeks. We issued 86.6% in 2023–24, a small decrease from 2022–23 when we achieved 87.0%.
Accuracy of GST refunds
Trend indicator: stable
Our measure of the accuracy of GST refunds is the number of returns that are accepted without any changes.
99.5% of GST refunds were not amended after the initial refund.
| Year | Percentage of returns accepted without changes |
|---|---|
| 2020 | 98.2% |
| 2021 | 98.7% |
| 2022 | 98.9% |
| 2023 | 99.4% |
| 2024 | 99.5% |
Income tax for individuals
This indicator is based on how automatically calculated income tax assessments for individuals are making tax simpler for New Zealanders. We use the data we get from employers every payday and from financial institutions to help support customers to pay the right amount of tax.
As at 30 June 2024 82% of customers had completed their 2024 assessment and had nothing to do (83% for 2023)
We refine the process each year, finding ways to reduce effort for customers by bringing more customers into this automated process where possible. For the 2024 tax year, 74% of customers needing an income tax assessment got one automatically, up from 71% for the 2023 tax year, with fewer customers having to file a tax return manually.
Note: 2024 results are preliminary and may change as customers with a tax agent have until 31 March 2025 to finalise their assessments.
Timeliness in Paid parental leave (PPL) and Working for Families Tax Credit (WfFTC) payments
Trend indicator: stable
We look at how long it takes to pay the following social policy payments, ensuring customers receive the payments they’re entitled to in a timely manner.
99.96% of PPL payments were made on the first payday following the agreed date of entitlement.
99.87% of WfFTC payments were made on the first regular payment date following an application.
| Year | PPL payments | WfFTC payments |
|---|---|---|
| 2020 | 99.44% | 99.30% |
| 2021 | 99.16% | 99.79% |
| 2022 | 99.83% | 99.84% |
| 2023 | 99.98% | 99.84% |
| 2024 | 99.96% | 99.87% |
Timeliness of assessments paid by child support customers
Trend indicator: improved
72.5% of child support assessments were paid by liable parents on time.
| Year | Percentage child support assessments were paid by liable parents on time |
|---|---|
| 2020 | 70% |
| 2021 | 72.5% |
| 2022 | 70.2% |
| 2023 | 70.8% |
| 2024 | 72.5% |
The improvement in payment timeliness for 2024 reflects a few factors: a decrease in the number of liable parents and therefore fewer assessments and payments being due, an increased proportion of liable parents paying by employer deductions and a decrease in those not paying at all.
Accuracy of Working for Families Tax Credits payments
There are 4 types of Working for Families Tax Credits (WfFTC) payments, each with different eligibility rules. The payments depend on income, the number of dependent children and any shared care arrangements.
We aim to improve the accuracy of WfFTC payments and give customers more certainty about how much they will receive by picking up changes in their incomes that may affect their entitlement and adjusting payments when necessary. Payment accuracy also relies on customers giving us timely updates if their circumstances change.
Overall, accuracy levels have remained steady over the last 5 years, a positive result given income variability has increased over this time with the impacts of COVID-19, the economic environment and adverse weather events.
Around two-thirds of customers who received payments during the year received within 20% of what they should have. Customers can also choose to receive their entitlement following the finalisation of their income tax assessment. Results for 2024 are provisional and, based on previous years, are likely to fall to similar levels once all assessments have been finalised.
| Year | Te Tari Taake, Inland Revenue customers within 10–20% of their entitlement | Te Tari Taake, Inland Revenue customers within 10% of their entitlement |
|---|---|---|
| 2020 | 55% | 13% |
| 2021 | 53% | 13% |
| 2022 | 52% | 12% |
| 2023 | 51% | 13% |
| 2024 | 53% | 13% |
See here for information on our work to support families to get the right entitlements: