Core Crown spending on tertiary education in New Zealand

Core Crown: A reporting segment consisting of the Crown, departments, Offices of Parliament, the NZS Fund and the Reserve Bank.
Core Crown expenses: The day-to-day spending (eg, public servants' salaries, welfare benefit payments, finance costs and maintaining national defence etc) that does not build physical assets for the Crown. This is an accrual measure of expenses and includes items such as depreciation on physical assets.

Social Security and Welfare Expenses
- This category does not include expenses related to the Government Superannuation Fund (GSF), provided separately in the residual category (Other).
- From 2016 some non-departmental expenses spending has been reclassified to community services in housing and community development expenses.

NZ Superannuation and Welfare Benefit Expenses
- From July 2013, changes to the benefit system and existing benefit categories took place. Three new categories of benefit; Supported living payment, Sole parent support and Jobseeker support; have replaced the following existing categories: Domestic Purposes Benefit, Invalid's Benefit, Unemployment Benefit, Sickness Benefit and Widow's Benefit. Due to the changes, there is no historical data for the new benefit categories and no forecast data for the previous categories beyond July 2013.
- In 2000 and 2001, Sickness Benefit and Unemployment Benefit were previously included in Other benefits.
- In Work Tax Credit and Child Tax Credit moved into Other benefits from 2008.
- From 2015, War Disablement Pensions have been renamed Veterans Support Entitlements

Tertiary Funding
- Initial fair value change in student loans is the initial impact from implementing interest free loan policy.

Economic and Industrial Services Expenses
- From 2016 some of the employment initiatives spending has ceased with spending reclassified to other non-departmental expenses in housing and community development

Primary Services
- Biological research was previously classified as an economic and industrial services expense.

Other
- Note that this category include expenses not included in other categories.
- Budget adjustments: this is only for the forecast period and relates to the unallocated portion of forecast new operating spending and the top-down expense adjustment.

At the link provided select the file named 'Half Year Economic and Fiscal Update 2019 - Expense Tables'

The Treasury advise on the direction of New Zealand’s economic policy with the aim of achieving a strong and sustainable economy, and raising New Zealand living standards. This includes reporting on the expenditure of government (fiscal) revenue, and assisting to ensure spending is fit for purpose and can improve outcomes for New Zealanders.