Source deductions include pay as you earn (PAYE) income tax paid through employers, and ESCT (employer superannuation contribution tax).
Other persons net includes:
- income tax paid directly to Inland Revenue by individuals, Māori authorities and trusts, net of refunds.
- both provisional tax and terminal tax. Refunds include donations, redundancy, and housekeeper rebates.
Company tax net includes:
- income tax paid directly to Inland Revenue by companies, unit trusts, superannuation funds, PIEs, and clubs and societies, net of refunds.
- both provisional tax and terminal tax.
Inland Revenue GST includes GST collected and/or refunded by Inland Revenue. It does not include GST collected on imports by the New Zealand Customs Service (this information is available on the Treasury website).
Measurement is unconsolidated and is on an accruals basis.
Changes to accounting policies have affected the figures as follows:
- Provisional tax estimation is included in company tax and other personal tax revenue in the June 2006 and subsequent years. Before June 2006, provisional tax was not estimated at the time the income was earned, but was instead recognised at the due date. The accounting change had the effect of a bring-forward of some tax revenue into 2006.
- Bad debt write-offs have been reported separately as an expense and are no longer netted against tax revenue from the June 2008 year onwards.
Tax statistics include only data collected by Inland Revenue.
Some numbers in the tables are rounded, which means the totals are not always consistent with the sums across the corresponding categories.
Tax statistics are dynamic and are continuously updated due to return filing processes. The data is correct as of the date of extraction.