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This section provides the structure of the total overdue debt for various different tax types for the financial years from 2008 to 2017. Please note the difference in the definitions for:
The data for these statistics is available for download from the links below.
Overdue debt by tax type 2008 to 2017 | Excel |19b
Overdue debt by tax type 2008 to 2017 | CSV | 2kb
The graph has six lines, showing the value of overdue debt for the following:
The graph covers the years ending June 2008 to June 2017.
Over the decade, the value of overdue:
Adjudication cases are classified (depending on the degree to which the position of the Commissioner of Inland Revenue was upheld) into the following five categories:
|Customers in debt|
Any customers with overdue debt.
A classification of customers based on their legal structure and tax obligations. These include companies, diplomatic missions, government departments, individuals, Māori authorities, partnerships, society/clubs, superannuation funds, trusts, unit trusts.
We distinguish between three types of filing channels:
GST turnover is calculated from GST returns as the sum of sales and income for the year ended 31 March.
Customers not registered for GST or PAYE and not belonging to large enterprises (LE) or non-profit organisations (NPO).
|Large enterprise (LE)|
|Liable parent (formerly non-custodial or paying)|
A parent of a qualifying child who is normally required to pay child support.
|Non-profit organisation (NPO)|
All entities exempted from income tax and not belonging to large enterprises with the following exemption types:
|Overdue child support debt|
The amount of an employer's or a liable parent's liability which is in arrears (due, but not paid), together with overdue receiving carer overpayments.
|Overdue debt case age|
The length of time the debt has been overdue.
|Overdue debt cases|
A debt case is created when a due date for payment has passed without full payment being made. Other overdue debt elements may be added as they become overdue. The case will close when all overdue debt has been fully resolved.
|Overdue debt element|
A specific tax type and period for which a debt is due. A customer can have one or more debt elements.
|Overdue student loan debt|
The amount of repayment obligation for a tax year that is overdue.
|Overdue tax debt|
The amount of tax that remains unpaid after the due date for payment. Overdue tax debt includes any penalty and interest applied to the debt.
|Overdue Working for Families Tax Credits debt|
When recipients are paid more than their entitlement and they don't repay it by the due date a debt arises. The amount includes any penalty and interest applied to the debt.
A scheme which allows employees to donate money to an approved donee organisation (an organisation that has Inland Revenue-approved donee status) of their choice by having a deduction taken direct from their gross pay and receive immediate tax credits that reduce their PAYE payable.
Only employers who electronically file their employer monthly schedule and deduction form can choose to offer payroll giving to their employees.
|Percentage of payments made on time|
The percentage of late payments to the total number of payments per tax year.
|Percentage of returns filed on time|
The percentage of late filings to the total number of filings per tax year.
|Receiving carer (formerly custodial parent)|
A parent or carer of a qualifying child who is normally entitled to receive child support from a liable parent. They must have at least 35% care to receive child support.
Registered customers include all customers registered with Inland Revenue, either individuals or entities. Registered customers include some entities and people no longer active.
Revenue collected includes only taxes and duties collected by Inland Revenue. GST collected by the New Zealand Customs Service is excluded. Numbers are unconsolidated.
Note: The Treasury publishes monthly financial statements prepared on a consolidated basis, meaning they eliminate tax transactions between departments, state-owned enterprises and Crown entities.
|Revenue collected from Liable parents (formerly non-custodial or paying)|
Revenue collected from liable parents includes all revenue collected during each tax year by Inland Revenue including payments related to other time periods.
A penalty imposed as a percentage of a tax shortfall (a deficit or understatement of tax), resulting from certain actions on the part of a taxpayer. Shortfall penalties apply to most taxes and duties, including student loans, but not to child support repayments by liable parents.
The law divides these actions into five categories of fault or breach, with a specified penalty rate for each category. The severity of the penalty increases in proportion to the seriousness of the breach: Not taking reasonable care (20%), Unacceptable tax position 20%, Gross carelessness (40%), Abusive tax position (100%), Evasion (150%).
|Small and medium enterprise (SME)|
Source deductions include:
A tax agent prepares the annual returns of income for 10 or more customers in one of the following ways:
A tax agent must be a registered Inland Revenue customer.
Taxable income for individuals is income on which their personal income tax is assessed for the March year.
|Weighted overdue debt case age|
The average age of the case elements weighted by their dollar value.
|Working for Families Tax Credits|
The Working for Families Tax Credits (WfFTC) consists of the following credit types:
Note 1: WfFTC was collectively known as "family assistance".
Note 2: CTC - child tax credit. There are a very small number of people who receive this tax credit but because their numbers are now so few; they are no longer reported on separately.