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Below are a selection of OIA requests that we've responded to in 2023 where the information might be of public interest.

  • Personally identifiable information has been redacted.
  • Responses sent during a calendar month are published the following month.

December 2023



Inland Revenue’s voice technology, cost of sourcing, and number of contact centres and staff employed 1 Dec 2023 (PDF 330KB) Download document
Inland Revenue's internal policies, guidelines, and rules about the Official Information and Privacy Acts 1 Dec 2023 (PDF 6MB) Download document
Inland Revenue’s guidelines to listing debts on credit reporting agencies through third parties 4 Dec 2023 (PDF 706KB) Download document
Policies on overpayments of student loan debt and data since May 2020 resulting from retaining the M SL tax code 5 Dec 2023 (PDF 1MB) Download document
Interpretation of section 318(1)(d) of the Companies Act 1993 and no objection letters under section 318(3) of Companies Act 5 Dec 2023 (PDF 136KB) Download document
Inland Revenue's internal no surprises and/or escalation internal policy, rules, or guidance 5 Dec 2023 (PDF 130KB) Download document
Inland Revenue's paid parental leave policies, entitlements, and guidelines 6 Dec 2023 (PDF 4MB) Download document
Number of taxpayers who claimed interest expenses and total amount of ringfenced deductions for 2021-22 income year under the residential rental loss rules 6 Dec 2023 (PDF 133KB) Download document
Total PIE income and PIE tax attributed to trustees for the 2020 to 2023 tax years 11 Dec 2023 (PDF 138KB) Download document
Policy reasoning for the addition of sections CD 44(7)(b) & FE 16B(3) to the Income Tax Act 2007 11 Dec 2023 (PDF 937KB) Download document
Definition of Legal and Technical Services Manager role 15 Dec 2023 (PDF 149KB) Download document
Types of denied deductions 20 Dec 2023 (PDF 117KB) Download document
Inland Revenue’s domestic violence policy 21 Dec 2023 (PDF 214KB) Download document

November 2023

Process for monitoring Working for Families Tax Credits (WfFTC) overpayments and the measures implemented to prevent overpayments 2 Nov 2023 (PDF 203KB) Download document
Evidence Inland Revenue holds relating to ‘Tax Havens in the Pacific Islands’ under ex-Revenue Minister Peter Dunne 2 Nov 2023 (PDF 2MB) Download document
New Zealand's position on non-discrimination articles in double tax agreements with France, Italy, Norway, and Türkiye 3 Nov 2023 (PDF 164KB) Download document
Training of Inland Revenue’s staff on the policy development process for developing a capital gains and wealth tax 3 Nov 2023 (PDF 296KB) Download document
Costs factored into the child support formula assessment 6 Nov 2023 (PDF 937KB) Download document
Remuneration for Review Officers involved in child support administrative review hearings 6 Nov 2023 (PDF 121KB) Download document
Criteria for an entity to be categorised as a "Significant Enterprise" 9 Nov 2023 (PDF 283KB) Download document
Number of individuals under 18 whose tax returns have been subject to a manual compliance review for 2019-23 tax years 9 Nov 2023 (PDF 205KB) Download document
Cost of the contract with Kantar Public for a customer insights survey 13 Nov 2023 (PDF 284KB) Download document
Number of people who estimated their income for their child support assessment then were reassessed 14 Nov 2023 (PDF 1MB) Download document
Number of student loan borrowers aged 75 and above and total loan balances 15 Nov 2023 (PDF 216KB) Download document
Diversity, equity and inclusion training at Inland Revenue and associated costs per financial year 15 Nov 2023 (PDF 865KB) Download document
Policy for approving and criteria for eligibility of the COVID-19 Support Payments 16 Nov 2023 (PDF 902KB) Download document
Date and value of contracts awarded to Robert Walters by Inland Revenue while Stuart Nash had Ministerial responsibility 16 Nov 2023 (PDF 386KB) Download document
Value of payments made for interest, late payment penalties and other penalties on GST accounts from 1 April 2021 per tax year 17 Nov 2023 (PDF 366KB) Download document

October 2023

Percentage of businesses paying provisional tax using the Accounting Income Method (AIM) 4 Oct 2023 (PDF 93KB) Download document
Tax rates, government revenue, and outstanding taxes owed to Inland Revenue 5 Oct 2023 (PDF 938KB) Download document
Income, tax paid, and debt for early childhood education providers in the 2022-23 tax year 6 Oct 2023 (PDF 312KB) Download document
Number of registered trusts in New Zealand as of 30 June 2023 9 Oct 2023 (PDF 137KB) Download document
Guidelines on the use of a business's official name and trading name 12 Oct 2023 (PDF 130KB) Download document
Review of the GST registration threshold and considerations for potential future increases to the GST threshold 13 Oct 2023 (PDF 123KB) Download document
Fiscal cost of the deductibility of the interest cost of mortgages 13 Oct 2023 (PDF 360KB) Download document
Number of individuals under 18 by year, age, and region, whose tax returns have undergone audit or review 18 Oct 2023 (PDF 369KB) Download document

September 2023

Proportion of tax gathered per population and spent in the South Island 4 Sep 2023 (PDF 392KB) Download document
Internal communications and data on the customer demand effect on call capping and wait times 5 Sep 2023 (PDF 77MB) Download document
Hold music playlists, information about music licensing, track selection, amount paid to rights’ holders 6 Sep 2023 (PDF 293KB) Download document
Total claims under DB 34 of the Income Tax Act 2007 by industry sector 7 Sep 2023 (PDF 155KB) Download document
Internal operational costings produced for zero-rating GST on food, including fruit and vegetables 8 Sep 2023 (PDF 134KB) Download document
Policies and internal guidelines on the taxation of ACC backdated weekly compensation 8 Sep 2023 (PDF 277KB) Download document
Data for Best Start Payments for babies born in NZ from 01 July 2021 to 30 June 2022 13 Sep 2023 (PDF 988KB) Download document
Correspondence from PwC NZ or Australia to Inland Revenue regarding misconduct 15 Sep 2023 (PDF 120KB) Download document
Overtime payments and number of employees for 2016-2023 15 Sep 2023 (PDF 132KB) Download document
GST legislation on business registration and exceptions 15 Sep 2023 (PDF 138KB) Download document
Child support costs per ratio of earnings per child per percentage or care 18 Sep 2023 (PDF 418KB) Download document
Total ACC earner premium collected through PAYE from employees 65yrs+ 18 Sep 2023 (PDF 141KB) Download document
Guidelines on flexible working arrangements including accommodations for disabled employees pre and post 21 March 2020 19 Sep 2023 (PDF 802KB) Download document
Legislation requiring individuals to pay income tax 19 Sep 2023 (PDF 1MB) Download document
Legislation that requires individuals to pay income tax 19 Sep 2023 (PDF 1MB) Download document
Budget allocated for COVID-19 health and safety and designation under section 191 of the Health and Safety at Work Act 2015 19 Sep 2023 (PDF 308KB) Download document
Number of farms by entity type in New Zealand as of 31 March 2023 26 Sep 2023 (PDF 398KB) Download document
Exclusion of section CB 6AD from the Income Tax Act 2007 28 Sep 2023 (PDF 121KB) Download document
Total number of income earners aged 65+ earning $280,000 or more per year 29 Sep 2023 (PDF 217KB) Download document
Caller verification and authentication protocols and guidelines 29 Sep 2023 (PDF 211KB) Download document

 

August 2023

Policy limiting New Zealanders working abroad to return for only 30 days before becoming New Zealand tax residents 2 Aug 2023 (PDF 958KB) Download document
Policy limiting New Zealanders working abroad to return for only 30 days and COVID exemption 4 Aug 2023 (PDF 1MB) Download document
Number of individuals unable to file an IR3 for the 2023 tax year 8 Aug 2023 (PDF 126KB) Download document
Number of customers with birthdays defaulting to 01-01-1900 10 Aug 2023 (PDF 700KB) Download document
Bright-line property rule policy and amounts collected since its application 10 Aug 2023 (PDF 279KB) Download document
ACC levies and estimate of ACC earner premium for people aged 65 and older 14 Aug 2023 (PDF 206KB) Download document
Information relating to the alleged abuse of the accredited employer work visa scheme 17 Aug 2023 (PDF 409KB) Download document
Number of staff and expenditure on IT and fixed term, contractors, and consultants from 2014 18 Aug 2023 (PDF 1MB) Download document
Statistics on child support administrative review applications declined in 2022 18 Aug 2023 (PDF 110KB) Download document
Guide for the tax treatment of schedular payments 21 Aug 2023 (PDF 147KB) Download document
Policies on assisting vulnerable customers and reviewing historical child support payments 21 Aug 2023 (PDF 710KB) Download document
Breakdown of income tax revenue (PAYE) per tax bracket for 2021, 2022 and 2023 21 Aug 2023 (PDF 270KB) Download document
Total amount of net PIE tax paid by KiwiSaver schemes on behalf of members for the years ended 31 March 2018 to 2022 22 Aug 2023 (PDF 136KB) Download document
Information collected on rental income tax returns by individual income, age, and occupation 24 Aug 2023 (PDF 341KB) Download document
Inland Revenue’s work from home policy and number of Wellington based employees 25 Aug 2023 (PDF 905KB) Download document
Tax debt by percentage in relation to Inland Revenue’s 2022 Annual Report 28 Aug 2023 (PDF 842KB) Download document
Total value of Residual Income Tax (RIT) by provisional tax method for taxpayers for the 2021-22 tax year 29 Aug 2023 (PDF 477KB) Download document
Geographical breakdown of tax revenue by population centre to the 2022/23 financial year 30 Aug 2023 (PDF 309KB) Download document
Policy on Best Start payment and transition tax arrangements 31 Aug 2023 (PDF 130KB) Download document

July 2023

IRD accounts created for individuals on accredited employer work visas between August 2022 and May 2023 3 Jul 2023 (PDF 237KB) Download document
Status of MoU between IR and PCO 3 Jul 2023 (PDF 283KB) Download document
Inland Revenue’s notifications to tax agents regarding ITAs 5 Jul 2023 (PDF 157KB) Download document
Individuals on extended leave or terminated due to mandated vaccine policy in 2021 6 Jul 2023 (PDF 284KB) Download document
Inland Revenue expenditure on insurance premiums and amount claimed since 2000 6 Jul 2023 (PDF 227KB) Download document
Inland Revenue employees procuring property and floor space managed in the last 5 years 7 Jul 2023 (PDF 256KB) Download document
Debt Statistics for INC, GST, and PAY for 2018 through 2023 7 Jul 2023 (PDF 311KB) Download document
Number of individuals identifying as men who take paid parental leave 10 Jul 2023 (PDF 241KB) Download document
Value of assets, liabilities, and filed returns for trusts in 2021-22 13 Jul 2023 (PDF 135KB) Download document
Clarification on the declaration when applying for the Covid Support Payments Resurgence Payments 18 Jul 2023 (PDF 147KB) Download document
Information on collecting child support and entitlements, policies, and complaints 20 Jul 2023 (PDF 513KB) Download document
Inland Revenue policies on eligibility for Loss of Potential Earnings payments for ACC claimants 20 Jul 2023 (PDF 128KB) Download document
Overtime payments and FTE from 2016 - 2022 26 Jul 2023 (PDF 67KB) Download document
Number of provisional taxpayers and total amount of provisional tax paid annually 28 Jul 2023 (PDF 420KB) Download document
Total expenditure on bottled water and flowers in 2022 and 2023 31 Jul 2023 (PDF 185KB) Download document
Child support administrative review process, interpretation, and statistics on ground 8 reviews 31 Jul 2023 (PDF 472KB) Download document

June 2023

Applications relating to the Income Equalisation Scheme 2 Jun 2023 (PDF 295KB) Download document
Tax collected after the enactment of Neutralising Base Erosion and Profit shifting Bill 8 Jun 2023 (PDF 200KB) Download document
High-wealth Individuals Research Project contractors 9 Jun 2023 (PDF 231KB) Download document
Annual government tax credit paid by individual income band 14 Jun 2023 (PDF 789KB) Download document
Inland Revenue’s power to investigate de-registered companies 14 Jun 2023 (PDF 265KB) Download document
Tax Modelling information 15 Jun 2023 (PDF 716KB) Download document
Inland Revenue’s hold music 15 Jun 2023 (PDF 288KB) Download document
PwC NZ consultants and PwC's involvement in tax policy projects 19 Jun 2023 (PDF 2MB) Download document
Number of NZ Superannuation recipients in 2021-22 tax year 20 Jun 2023 (PDF 169KB) Download document
Kiwisaver debt information 20 Jun 2023 (PDF 597KB) Download document
Cost of Living Payment recipients and repayment obligations 26 Jun 2023 (PDF 143KB) Download form
Statistics on multinational firms receiving the wage subsidy 28 Jun 2023 (PDF 285KB) Download document
Statistics on the COVID-19 schemes and wage subsidy fraud 28 Jun 2023 (PDF 379KB) Download document
Communication with PwC Australia and misconduct information on PwC NZ 28 Jun 2023 (PDF 909KB) Download document

May 2023

Communications to staff on applications for COVID Support Payments and COVID Resurgence Payment 1 May 2023 (PDF 4MB) Download document
Operating expenditures for Working for Families and Child Support 1 May 2023 (PDF 740KB) Download document
Formula for assessing child support payments 4 May 2023 (PDF 157KB) Download document
Work from home policy, office space provided to unions, cost of office space and equipment 8 May 2023 (PDF 6MB) Download document
Tax paid by top 311 surveyed people in the High Wealth Individual research project for the last 5 tax years 11 May 2023 (PDF 216KB) Download document
Top 20 highest student loan balances 12 May 2023 (PDF 165KB) Download document
Top 30 highest student loan balances 12 May 2023 (PDF 157KB) Download document
Music licenses by building 16 May 2023 (PDF 267KB) Download document
Prosecutions and investigations relating to tax evasion charges 17 May 2023 (PDF 778KB) Download document
Government contributions to KiwiSaver accounts by income band 18 May 2023 (PDF 942KB) Download document
Total number of KiwiSaver members by income band and KiwiSaver contribution rate 18 May 2023 (PDF 805KB) Download document
Top 100 student loan debt individuals and debt collected 18 May 2023 (PDF 321KB) Download document
Average amount of unclaimed tax refunds prior to the disestablishment of cheques 19 May 2023 (PDF 259KB) Download document
Surveys sent to customers and the Codes of Conduct relating to liquidating entities 19 May 2023 (PDF 11MB) Download document
Redundancies and severance payments for FYs 2020-2023 23 May 2023 (PDF 347KB) Download document
Staff suspensions for 2022/23 23 May 2023 (PDF 156KB) Download document
RDTI credit recipients 23 May 2023 (PDF 706KB) Download document
Cost of Living Payment eligibility 24 May 2023 (PDF 214KB) Download document
Information on oil rig income tax exemption, tax deduction for petroleum mining, and acquisition of exploration data 24 May 2023 (PDF 785KB) Download document
Number of New Zealand foreign trusts 24 May 2023 (PDF 375KB) Download document
Income tax collected from 14–19-year-olds 25 May 2023 (PDF 300KB) Download document
Requirement for NZSX-listed companies to disclose outstanding COVID-19 wage subsidy repayments 26 May 2023 (PDF 245KB) Download document
Breakdown of bonuses/pay awards to employees in the 2022/2023 financial year 29 May 2023 (PDF 139KB) Download document
Number of employee sick days and resignations for FYs 2020-2023 29 May 2023 (PDF 326KB) Download document
Revenue collected since introducing Bright Line Test 30 May 2023 (PDF 541KB) Download document

 

April 2023

Monthly breakdown of KiwiSaver data 3 Apr 2023 (PDF 323KB) Download document
Auditing schools for donations 13 Apr 2023 (PDF 364KB) Download document
Compliance with Toitū and carbon neutrality plan 14 Apr 2023 (PDF 379KB) Download document
KiwiSaver members by income band and contribution rate 20 Apr 2023 (PDF 208KB) Download document
Child support call centre wait times 24 Apr 2023 (PDF 137KB) Download document

 

March 2023

Gender non-binary, transgender, and gender fluid workforce guidelines 1 Mar 2023 (PDF 30MB) Download document
Annual carbon travel limits for staff 2 Mar 2023 (PDF 144KB) Download document
Tax liability and debts of early childhood education providers 8 Mar 2023 (PDF 469KB) Download document
Staffing numbers at the Home Straight building in Hamilton 9 Mar 2023 (PDF 130KB) Download document
Number of Land Transfer Tax Statements and audits by and Inland Revenue 15 Mar 2023 (PDF 238KB) Download document
Processing and assessment times for the R&D Tax Incentive 16 Mar 2023 (PDF 466KB) Download document
Inland Revenue’s debt management policy 17 Mar 2023 (PDF 142KB) Download document
Job titles of Inland Revenue employees 20 Mar 2023 (PDF 390KB) Download document
Number of student loan arrests at the border and review of arrest at the border process 20 Mar 2023 (PDF 844KB) Download form
Inland Revenue’s Business Transformation outcome KPIs 21 Mar 2023 (PDF 199KB) Download document
Working for Families payments and debt write-off data for July - December 2022 24 Mar 2023 (PDF 300KB) Download document
Inland Revenue staff responsible for locating owner of unclaimed monies 28 Mar 2023 (PDF 699KB) Download document
Standard practice for accidental overpayment of Working for Families entitlement 30 Mar 2023 (PDF 782KB) Download document

 

February 2023

GST collected from sales on firearms and ammunition 2 Feb 2023 (PDF 138KB) Download document
Income and tax data for early childhood education providers 7 Feb 2023 (PDF 323KB) Download document
Number of 65+ individuals who make PAYE contributions 7 Feb 2023 (PDF 168KB) Download document
Income tax debt by customer type 8 Feb 2023 (PDF 2MB) Download document
Technology Advisory Groups at Inland Revenue 13 Feb 2023 (PDF 1MB) Download document
Inland Revenue's complaints process 13 Feb 2023 (PDF 3MB) Download document
KiwiSaver hardship withdrawal figures for December 2022 and January 2023 15 Feb 2023 (PDF 230KB) Download document
Total amount spent on consultants by consultancy firm for the last six years 17 Feb 2023 (PDF 940KB) Download document
Bright-line test main home exclusion 24 Feb 2023 (PDF 251KB) Download document

 

January 2023

Whanganui Crown revenue data 16 Jan 2023 (PDF 224KB) Download document
Direction sent to financial institutions requiring them to add, correct or update IRD 19 Jan 2023 (PDF 913KB) Download document
Investigations into deduction denials and excessive renumeration data 25 Jan 2023 (PDF 365KB) Download document
Working for Families data 25 Jan 2023 (PDF 468KB) Download document
Motion Sickness Campaign 30 Jan 2023 (PDF 639KB) Download document
Last updated: 23 Jan 2024
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