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In this section
Wage/salary income includes any gross earnings received from any employer, from which PAYE was deducted. Specifically excluded are:
The years refer to income years ended 31 March. Adjustments more than two years after the end of the income year are not included in the table. The 2017 data is now complete, but 2019 data will not be considered complete until after 31 March 2020, and so will be updated next year.
Data in the table was extracted from IR systems on 25 June 2019.
The table includes people with part-year PAYE incomes, and can also potentially include children.
People who did not receive any wage or salary income (as defined above) are not included in the table.
The data in the table is based on a random sample and has been scaled up to population estimates. The sample is 2% of wage and salary earners, and 10% of IR3 filers.
The data for these statistics is available for download from the links below.
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.