[IN CONFIDENCE RELEASE EXTERNAL]
03 August 2022
Noah Fitzgerald
[FYI request #19934 email]
Dear Noah Fitzgerald
Thank you for your request made under the Official Information Act 1982 (OIA), received
on 16 July 2022. You requested the following:
-
Number of under 18s who have self-employed income
-
Number of under 18s who have had GST returns “reviewed”
-
Number of under 18s who have had income tax returns “reviewed”
-
Number of under 18s who have active GST accounts
Information being released The information provided in the table below outlines the number of individuals under the
age of 18 who have declared $1 or more of self-employed income and the number of
individuals registered for GST.
The data for self-employed income is based on the 2021 tax returns for the period 1 April
2020 to 31 March 2021. The data for active GST accounts is point in time as at 31 March
2021. These dates have been used as the data for the year ending 31 March 2022 is
incomplete, as taxpayers with an extension of time have until 31 March 2023 to file their
returns.
Individuals receiving self-employed income
Individuals registered for GST
433
23
I have interpreted the term ‘reviewed’ as a tax return being checked when it is processed.
Every GST and Income Tax return is checked automatically when it is processed.
Therefore, all GST and Income tax returns filed by individuals under the age of 18 are
reviewed.
Publishing of OIA response
Please note that Inland Revenue regularly publishes responses to requests that may be of
interest to the wider public on its website. We consider this response is of public interest
so will publish this response in due course. Your personal details or any information that
would identify you will be removed prior to it being published.
Thank you for your request.
Yours sincerely
Richard Philp
Customer Segment Lead – Micro Business and Not for Profit
www.ird.govt.nz
Ref: 23OIA1059