| Vote: Revenue | Actual 2024 ($000) | Actual 20251 ($000) | Unaudited revised budget5 2025 ($000) | Unaudited budget 2025 ($000) | Unaudited forecast 2026 ($000) |
|---|---|---|---|---|---|
| Output expenses | |||||
| Services for Customers—MCA | |||||
| Services to Ministers and to assist and inform customers to get it right from the start | $326,456 | $319,966 | $321,770 | $315,642 | $320,095 |
| Services to process obligations and entitlements | $180,385 | $187,317 | $188,436 | $153,905 | $184,602 |
| Services to manage debt and unfiled returns | $83,886 | $107,788 | $107,345 | $105,677 | $116,099 |
| Services to protect the integrity of the tax system and functions the Commissioner administers | $102,665 | $122,604 | $125,954 | $165,390 | $151,373 |
| Policy advice | $13,146 | $13,348 | $13,912 | $13,912 | $13,997 |
| Total departmental output expenses | $706,538 | $751,023 | $757,417 | $754,526 | $786,166 |
| Services to Other Agencies RDA2 | $1,293 | $1,244 | $1,464 | $1,764 | $1,464 |
| Total output expenses | $707,831 | $752,267 | $758,881 | $756,290 | $787,630 |
| Other expenses | |||||
| Residual activities following the transformation programme's substantive closure3 | $15,667 | - | - | - | - |
| Total other expenses | $15,667 | - | - | - | - |
| Total expenses | $723,498 | $752,267 | $758,881 | $756,290 | $787,630 |
| Capital expenditure PLA4 | |||||
| Property, plant and equipment | $19,159 | $20,083 | $22,000 | $22,900 | $14,000 |
| Intangible assets | $13,196 | $8,574 | $10,000 | $37,100 | $33,700 |
| Total capital expenditure PLA | $32,355 | $28,657 | $32,000 | $60,000 | $47,700 |
1 Excludes remeasurement of $480,000 (2023–24: $1.509 million). The remeasurement in 2024–25 consists of macroeconomic changes in the actuarial valuations of retiring and long-service leave.
2 Revenue-dependent appropriation (RDA). The amount of an RDA is limited to the amount of revenue earned.
3 A portion of the 2021–22 Transformation appropriation funding was returned to the Crown and $35 million transferred to financial years 2022–23 and 2023–24 to the Residual Activities Following the Transformation Programme’s Substantive Closure appropriation. This appropriation ceased on 30 June 2024.
4 PLA refers to appropriations established under a permanent legislative authority.
5 The revised budget figures for 2024–25 are those included in The Supplementary Estimates of Appropriations for the Government of New Zealand for the Year Ending 30 June 2025.
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 2024–25 performance information for each appropriation administered by IR has been reported in the section on Year-end Performance Information on Vote Revenue appropriations.