2026 responses to OIA requests

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A selection of OIA requests that we've responded to in 2026 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.

February 2026

Submissions on the review of the Thin Capitalisation rules and settings for infrastructure 2 Feb 2026 (PDF 11MB) Download document

Number of Māori Authorities in sheep and beef farming 2 Feb 2026 (PDF 469KB) Download document

Registering overseas maintenance orders under the Hague Convention 3 Feb 2026 (PDF 173KB) Download document

Copy of: BN2025/460, BN2025/485, BN2025/465, BN2025/486, IR2025/467, BN2025/477, IR2025/478, 25SR40, and IR2025/442 4 Feb 2026 (PDF 7MB) Download document

Rental property repair and maintenance costs 4 Feb 2026 (PDF 485KB) Download document

GST Exemption for residential rent and policy rationale 4 Feb 2026 (PDF 966KB) Download document

Number of Inland Revenue team leaders absent for longer than one month 5 Feb 2026 (PDF 312KB) Download document

Tax collected from Māori Businesses, Services available for Māori customers and Information on Inland Revenue staff - Translated to Te Reo Māori 10 Feb 2026 (PDF 17MB) Download document

Number of businesses associated with the ice cream industry 10 Feb 2026 (PDF 248KB) Download document

Copies of: IR2025/163, IR2025/332, IR2025/431, IR2025/445, BN2025/451, IR2025/401, BN2025/454, BN2025/453, IR2025/408, IR2025/444, and BN2025/466 10 Feb 2026 (PDF 20MB) Download document

Escalation processes for repeated suicidal ideation disclosures 10 Feb 2026 (PDF 155KB) Download document

Microsoft licence agreement issues 12 Feb 2026 (PDF 185KB) Download document

Inland Revenue’s use of the National Business Review’s Rich List 12 Feb 2026 (PDF 162KB) Download document

Copies of 24 reports/briefing notes 13 Feb 2026 (PDF 35MB) Download document

Copies of charity-related briefing notes 13 Feb 2026 (PDF 16MB) Download document

KiwiSaver members by income and contribution rates 18 Feb 2026 (PDF 493KB) Download document

Tax treatment of backdated loss of potential earnings payments from ACC 18 Feb 2026 (PDF 1MB) Download document

Copy of IR2025/447: Summary of tax treatment of carried interest 19 Feb 2026 (PDF 416KB) Download document

Copies of: IR2025/447, BN2025/426, and BN2025/370 19 Feb 2026 (PDF 949KB) Download document

Number of companies filing IR4 tax returns and taxable income 19 Feb 2026 (PDF 658KB) Download document

Inland Revenue’s ELT engagement on waiata and karakia practices 20 Feb 2026 (PDF 855KB) Download document

Debt written off vs impaired debt breakdown 24 Feb 2026 (PDF 386KB) Download document

Copies of: BN2025/433, IR2025/447, IR2025/394, BN2025/384 and BN2025/370 25 Feb 2026 (PDF 2MB) Download document

FamilyBoost scheme invoices and ECE fee data 26 Feb 2026 (PDF 1MB) Download document

January 2026

Total cost to administer SBCS and debt statistics 16 Jan 2026 (PDF 451KB) Download document

Information on the handling, processing and use of birth registration data received from births, deaths, and marriages 16 Jan 2026 (PDF 1MB) Download document

Correspondence and reports on the provision of services for the valuation of real estate assets for CGT or taxation purposes 21 Jan 2026 (PDF 501KB) Download document

The amount spent on telecom companies in the last 10 years 22 Jan 2026 (PDF 263KB) Download document

Reports IR2025/409 and BN2025/443 22 Jan 2026 (PDF 2MB) Download document

Briefing notes BN2025/421, BN2025/385, and BN2025/443 22 Jan 2026 (PDF 4MB) Download document

Income tax collected from 14-15-, 16-17-, 18-19-, and 20-21-year-olds per year for the last 10 years 23 Jan 2026 (PDF 500KB) Download document

Briefing note BN2025/403 23 Jan 2026 (PDF 481KB) Download document

Inland Revenue's use of Artificial Intelligence (AI) 27 Jan 2026 (PDF 168KB) Download document

How often student loan borrowers overpay balances 28 Jan 2026 (PDF 223KB) Download document

FATCA information reporting requirements from the United States to New Zealand 29 Jan 2026 (PDF 204KB) Download document

KiwiSaver data for Rotorua (hardship withdrawals, first home buyers) for the last 5 years 30 Jan 2026 (PDF 134KB) Download document

Last updated: 04 Mar 2026