We will closely monitor and report on the ongoing results from compliance investment, including the increase in tax revenue from increased compliance activities on tax and student loan overseas-based borrowers, including those returning to or visiting New Zealand.
Data is collected throughout the quarter and will be updated a minimum of 2 months post the end of each quarter. Quarter 4 data will be updated by 31 October each year. Information will also be included in our annual reports for 2024-25 onwards.
Results for Budget 2024, Budget 2025, and Budget 2026 are not separately identifiable.
Planned timeline for delivery
Funding has been provided in three subsequent years to increase Inland Revenue’s compliance activity. This has been progressively implemented since July 2024.
Cost
| 25-26 ($m) | 26-27 ($m) | 27-28 ($m) | 28-29 ($m) | |
|---|---|---|---|---|
| Funded administration cost for Inland Revenue | $64.000 | $79.000 | $79.000 | $79.000 |
| Forecast Impact on operating allowance* (IR-Crown) | $341.000 | $526.000 | $526.000 | $526.000 |
| Other forecast impact on operating balance (student loans) | $18.000 | $18.000 | $18.000 | $18.000 |
* Includes increases to revenue and reversals to the impairment expense from collecting more cash from overdue debt.
Indicators of performance
The following performance indicators track performance for the investment in compliance activities.
Inland Revenue has not ring-fenced resourcing for the additional activity, therefore intended results are measured by an uplift in revenue and cash collected from the following activities.
Measure 1. Revenue and recovered or disallowed expenditure through IR interventions
- 2025-26 minimum target $1,228.1m
- 2026-27 minimum target $1,334.1m
Measure 2: Cash collected from overdue debt activities
- 2025-26 minimum target $4,195.4m
- 2026-27 minimum target $4,353.4m
Measure 3: Value of repayments collected from overseas-based borrowers
- 2025-26 minimum target $206.3m
- 2026-27 minimum target $206.3m
Note, the revenue uplift from the previously reported results for revenue assessed from unfiled return activity has been transferred to Measure 1 from July 2025. The amount of revenue from unfiled returns will continue to be reported in our Annual Report.
All data is provided in the Excel download below. This is updated on a quarterly basis - a minimum of two months following the end of each quarter. Quarter 4 data will be updated by 31 October each year after the publication of our Annual Report.