The overarching purpose of this appropriation is to deliver services for customers effectively and efficiently, enabling them to meet their obligations and receive their entitlements easily.
| Budgeted to spend | Spent | Achieved |
|---|---|---|
| $757.4 million | $751.0 million | 26 of 31 measures |
Services for Customers is a multi-category appropriation with 5 categories.
Measures achieved for 2024–25:
Services for Customers – 2 of 3
Stable or minimal change 2024: 1 of 2
- Services to Ministers and to assist and inform customers to get it right from the start: 6 of 6
2024 (improved): 4 of 5 - Services to process obligations and entitlements: 7 of 8
2024 (stable or minimal change): 7 of 8 - Services to manage debt and unfiled returns: 7 of 9
2024 (stable or minimal change): 6 of 8 - Services to protect the integrity of the tax system and functions the Commissioner administers: 2 of 3
2024 (improved): 1 of 3 - Policy advice: 2 of 2
2024 (stable or minimal change): 2 of 2
How we performed
We balanced resources across our work programme, with a focus on compliance and supporting customers to get it right from the start. We prioritised activities based on factors such as addressing areas of compliance risk and key customer issues.
Most customers want to do the right thing. This is reflected in the high proportion of customers who file returns on time at 96.4% and pay on time at 94.5% by value.
| Year | Percentage of returns filed by customers on time | Percentage of tax payments made by customers on time | Percentage of payments made by customers on time by value |
|---|---|---|---|
| 2025 | 96.4% | 88.2% | 94.5% |
| 2024 | 96.4% | 88.2% | 94.0% |
| 2023 | 96.2% | 88.8% | 94.3% |
| 2022 | 95.7% | 89.4% | 94.4% |
| 2021 | 94.3% | 89.9% | 94.5% |
Performance measure results
This year, we achieved 2 out of 3 of the overarching performance measures in the Services for Customers multi-category appropriation.
| Performance measures | 2023–2024 Actual | 2024–2025 Target | 2024–2025 Actual | 2025–2026 Target |
|---|---|---|---|---|
| Percentage of returns filed by customers on time | 96.4% | 95% | 96.4% (achieved) | Improve on previous year see page Disclosure of judgements |
| This measure looks at the number of income tax, GST and employer information returns received within 7 days of the return due date compared with the total number of returns received. See page Disclosure of judgements for information on methodology changes for 2025–26. | ||||
| Percentage of tax payments made by customers on time | 88.2% | 90% | 88.2% (not achieved) | 84% see page Disclosure of judgements |
| This measure looks at the total number of payments for income tax, GST and employer activities made by customers that were in full and within 7 days of the due date compared to the total number of payments due. See Disclosure of judgements for information on methodology changes for 2025–26. Not achieved—While the volume of on-time payments did not meet the target, the revenue value paid on time was 94.5%. Economic conditions continue to impact customers’ ability to pay in full and on time. We are prioritising working with customers to ensure timely tax payments, especially for GST and employer assessments. |
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| Percentage of tax payments made by customers on time by value | New measure | 94% | 94.5% (achieved) | 92% see page Disclosure of judgements |
| This measure looks at the value of payments for income tax, GST and employer activities made by customers that were in full and within 7 days of the due date compared to the total value of payments due. See page Disclosure of judgements for information on methodology changes for 2025–26. |
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All targets are unaudited.
What it cost
| Revenue | Actual 2024 $000 | Actual 2025 $000 | Unaudited revised budget 2025 $000 | Unaudited budget 2025 $000 | Unaudited forecast 2026 $000 |
|---|---|---|---|---|---|
| Revenue from the Crown | $726,345 | $751,329 | $751,329 | $748,425 | $780,078 |
| Other revenue | $4,718 | $4,850 | $6,088 | $6,101 | $6,088 |
| Total revenue | $731,063 | $756,179 | $757,417 | $754,526 | $786,166 |
| Total expenses | $706,538 | $751,023 | $757,417 | $754,526 | $786,166 |
| Net surplus/(deficit) | $24,525 | $5,156 | - | - | - |