Overdue debt with Inland Revenue in New Zealand

By type, as at June 2017, NZD millions

Definitions

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. Child support debt excludes debt Inland Revenue collect on behalf of overseas agencies.
This amount includes any penalties applied to the debt. Note that only the overdue penalties component is recognised as a debt from the Crown perspective.
Overdue student loan debt: The amount of repayment obligation for a tax year that is overdue. The definition applies to both residents and overseas-based borrowers. This amount includes any penalties 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.
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.

Definition of terms used in this dataset can be found at https://www.ird.govt.nz/aboutir/external-stats/tax-statistics-definitions.html

Data provided by

Inland Revenue

Dataset name

Tax Statistics: Overdue debt by tax type 2017

Webpage:

https://www.ird.govt.nz/aboutir/external-stats/debt/overdue-debt-tax-type/

How to find the data

At URL provided, download the Excel data for 'Overdue debt by tax type 2008 to 2017'.

Import & extraction details

File as imported: Tax Statistics: Overdue debt by tax type 2017

From the dataset Tax Statistics: Overdue debt by tax type 2017, this data was extracted:

  • Sheet: Archive
  • Range: C4:P28
  • Provided: 221 data points

This data forms the table Tax - Overdue debt by tax type 2005–2017.

Dataset originally released on:

December 07, 2017

About this dataset

This dataset provides the structure of the total overdue debt for various different tax types by financial year.

Method of collection/Data provider

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.