Skip to main content

2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

Inland Revenue Inland Revenue
  • About us
    • About us
    • IR careers
  • News
    • Media releases
    • Updates
    • Subscribe
    • Seminars
  • Related Websites
    • Tax Technical
    • Tax Policy
    • International
  • Contact us
    • Contact us
    • Media queries
    • Tax Technical queries
    • Tax Policy queries
  • English
Register myIR login
myIR login
Individuals and families Ngā tāngata me ngā whānau
  • IRD numbers Ngā tau IRD
  • Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi
  • File my individual tax return Te tuku i tētahi puka tāke takitahi
  • Support for families Ngā tautoko i ngā whānau
  • KiwiSaver Poua he Oranga
  • Student loans Student loans
  • Self-employed Mahi ā-kiri
  • More... Tāpiri atu…
Business and organisations Ngā pakihi me ngā whakahaere
  • Income tax Tāke moni whiwhi mō ngā pakihi
  • Employing staff Te tuku mahi ki ngā kaimahi
  • KiwiSaver for employers Te KiwiSaver mō ngā kaituku mahi
  • Goods and services tax (GST) Tāke mō ngā rawa me ngā ratonga
  • Non-profits and charities Ngā umanga kore-huamoni me ngā umanga aroha
  • International Tāwāhi
  • More... Tāpiri atu…
Intermediaries and others Ngā takawaenga me ētahi atu
  • Tax agents Ngā māngai tāke
  • Bookkeepers Te kaikaute
  • PAYE intermediaries Ngā takawaenga PAYE
  • Payroll bureaus Ngā tari utu ā-rārangi
  • Digital service providers Ngā kaiwhakarato pūmanawa rorohiko
  • More... Tāpiri atu…
About us
  • About us
  • IR careers
News
  • Media releases
  • Updates
  • Subscribe
  • Seminars
Related Websites
  • Tax Technical
  • Tax Policy
  • International
Contact us
  • Contact us
  • Media queries
  • Tax Technical queries
  • Tax Policy queries
English
Register
myIR login
Inland Revenue
Home
Individuals and families Ngā tāngata me ngā whānau
Popular pages Ngā wharangi rongonui
Cost of Living Payment Utu mō te utu oranga IRD numbers Ngā tau IRD File my individual tax return Te tuku i tētahi puka tāke takitahi Support for families Ngā tautoko i ngā whānau Managing my tax Te whakahaere i taku tāke
More individuals and families
Familes Ngā whānau
Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
Property and Trusts Ngā wharangi rongonui
Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa
Individuals Ngā tāngata
Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri Kiwisaver for individuals Kiwisaver mā te tangata takitahi Student loans Ngā pūtea taurewa ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money
Situations Ngā āhuatanga
I am going overseas Kei te haere ahau ki tāwāhi I received an income tax assessment I whiwhi i ahau tētahi aromatawai tāke moni whiwhi I'm struggling to file and pay my tax
More situations
Business and organisations Ngā pakihi me ngā whakahaere
Popular pages Ngā wharangi rongonui
Covid-19 Businesses and organisations KOWHEORI-19 Ngā pakihi me ngā whakahaere File a companies income tax return - IR4 Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4 Not-for-profits and charities PAYE calculator to work out salary and wage deductions Property Ngā rawa IRD numbers Ngā tau IRD
More business and organisations
Income tax Te tāke moni whiwhi
Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea
GST Tāke hokohoko (GST)
Charging GST Te uta i te tāke hokohoko Claiming GST Te kerēme tāke hokohoko
Employing staff Te tuku mahi ki ngā kaimahi
Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi Kiwisaver for employers Te KiwiSaver mō ngā kaituku mahi
International Tāwāhi
International tax for business Te tāke aowhānui mō ngā pakihi
Situations Ngā āhuatanga
I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi
More situations
Intermediaries and others Ngā takawaenga me ētahi atu
Intermediaries Ngā takawaenga
Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services
More intermediaries and others
Tax agents Ngā māngai tāke
Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents
More tax agents
Digital service providers Ngā kaiwhakarato ratonga matihiko
Getting started guide About the developer portal Mō te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga
More digital service providers
Roles Ngā tūranga
Tax agents Ngā māngai tāke Bookkeepers Ngā kaikaute PAYE intermediaries Ngā takawaenga PAYE Payroll bureaus Ngā tari ripanga utu kaimahi Other representatives Ētahi atu māngai
Search tips
Media releases

Former real estate agent sentenced, sector campaign continues

12 May 2022

A former Nelson real estate agent has been sentenced to home detention on tax fraud charges after overstating her expenses and under reporting her income.

Pauline Michelle Mere Johnstone plead guilty to a representative charge of knowingly providing altered, false, incomplete, or misleading GST returns to obtain more than $45,000 in GST refunds which she was not entitled to.

She was sentenced this month to 5 months home detention and ordered to pay $10,000 reparations.

Johnstone claimed expenses of $549,927.00 and reported income of $21,900.67 between 1 Oct 2016 and 31 January 2018. She received GST refunds of $45,105.16.

Johnstone’s actions are an example of the behaviour Inland Revenue highlighted last year when it started to focus on the real estate sector.

Inland Revenue started its campaign because a number of real estate agents appeared to be:

  • claiming private expenses against their business income and/or claiming expenses without supporting business records
  • using net versus gross values when reporting GST
  • ·not including wage subsidy payments received within their annual income tax return.

IRs Hidden Economy Lead, Trevor Jeffries, says analysis shows real estate agents commonly claim high levels of expenses relative to their income.

“Common errors include claims for gifts, personal clothing and grooming, meals and entertainment expenses, alongside issues such as calculation of home office and vehicle expenses, plus GST being understated.

“Inland Revenue believes the practices are widespread and we have to act. Some real estate agents are claiming private expenditure but not keeping logbooks or other business records to support the claim,” Trevor Jeffries says.

“Our approach has been to engage with the sector through targeted marketing and educational materials to make it easier for real estate agents to file correct returns. That’s been welcomed by real estate firms and tax agents.

“IR has also monitored and reviewed 2021 tax returns that fell outside industry norms.  Those reviews have reconfirmed our concerns and have led to many instances of real estate agents or their tax agent making voluntary disclosures to correct their returns. 

“Only a small number have been referred for audit action. Any resulting prosecutions will be an option of last resort.

“Inland Revenue will continue to use our data analytics to monitor 2022 returns as they are filed, and where necessary we will take the take appropriate enforcement action.  

“An additional important issue is the non or under-reporting of wage subsidy payments received.”

Trevor Jeffries says further information on how wage subsidy payments are reported can be found on our website. There are also tax obligations from receiving Covid Support and Resurgence Support Payments.

“Tax pays for the essential things that make New Zealand a great place to live.  If we all pay our fair share there’ll be more money to help with things like the health and education systems,” Trevor Jeffries says.

 

Share
Categories
Prosecutions
Tags
Campaigns

Latest media releases

  • 22 May 2023 Jailed for not passing on employees' tax deductions
  • 17 May 2023 Income tax assessments coming soon – beware scammers
  • 16 May 2023 Jail for man who made false claims for COVID relief
More media releases

From the courts

  • 08 May 2023 Impersonating friends and family leads to home detention
  • 04 May 2023 Auckland company director to serve 6 months HD
  • 27 April 2023 Tax evasion leads to home detention sentence
More from the courts

Moving between Inland Revenue sites

picto--truck

Heads up. We're taking you to our old site, where the page you asked for still lives

Continue to old site
Last updated: 11 May 2022
Jump back to the top of the page top
Inland Revenue Inland Revenue

FOLLOW US

  • Facebook
  • Twitter
  • Youtube
  • LinkedIn
  • Subscribe

CONTACT US

  • Contact Information
    • Contact us
    • Media queries
    • Tax Policy enquiries
    • Tax Technical enquiries
  • About us
  • Careers
  • International

SHARE THIS PAGE

  • Email this page
  • Linkedin
  • Facebook
  • Twitter

SHARE THIS PAGE

  • About the site
  • Conditions of use
  • Privacy
  • Glossary
  • Accessibility
  • Copyright
  • MyIR Help
© Copyright 2023 Inland Revenue
New Zealand Government
Shielded website