Tax - Registered customers by customer group 2001–2017

Inland Revenue

Definitions

Registered customers include all customers registered with Inland Revenue, either individuals or entities.
Registered customer groups: non-profit organisations, large enterprises, individuals and small and medium enterprises.

Non-profit Organisations: All entities exempted from income tax and not belonging to large enterprises with the following exemption types:
- society/club income < $1000
- amateur sports clubs
- charity
- dairy herd society
- district societies
- scientific and industrial research
- veterinary service clubs, or
- all entities except building societies and friendly societies with "other" exemption type.

Large Enterprises: A non-individual entity which by itself or as a part of a business group has an annual turnover exceeding $100 million (calculated based on GST101 returns), or an entity belonging to specialist segments as follows:
- Crown
- financial
- high-wealth individuals
- manufacturing
- non-resident entertainers
- non-resident contractors
- resources
- services.

Individuals: Customers not registered for GST or PAYE and not belonging to large enterprises (LE) or non-profit organisations (NPO).
This includes individual customers receiving income from business (eg, rental property, shares) but not registered for GST or PAYE. Where there are overlaps between LE, NPO, SME and individuals, entities are allocated to the group according to the following order of priority (1. large enterprises, 2. non-profit organisations, 3. small and medium enterprises, 4. individuals).

Small and Medium Enterprises (SME): All entities with an active relationship for GST or PAYE that do not belong to large enterprises or non-profit organisations, and all non-individual entities without active registration for GST or PAYE not belonging to non-profit organisations.

More definitions used in IR datasets available at https://www.ird.govt.nz/aboutir/external-stats/tax-statistics-definitions.html

Limitations of the data

Figures for 2017 are provisional, hence they are not shown on the chart.

Data provided by

Inland Revenue

Dataset name

Tax Statistics: Registered customers by group 2017

Webpage:

https://www.ird.govt.nz/about-us/archived-statistics/inland-revenue-customers/registered-customer-group

How to find the data

At URL provided, download the Excel data for 'Registered customers by group 2008 to 2017'.

Import & extraction details

File as imported: Tax Statistics: Registered customers by group 2017

From the dataset Tax Statistics: Registered customers by group 2017, this data was extracted:

  • Sheet: Archives
  • Range: B4:R8
  • Provided: 85 data points

Dataset originally released on:

November 27, 2017

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.