[IN CONFIDENCE REL
EASE EXTERNAL]
9
November 2023
Noah Fitzgerald
[FYI request #24302 email]
Dear Noah Fitzgerald
Thank you for your follow up request made under the Official Information Act 1982 (OIA),
received on 19 October 2023. You requested the following:
(…) how many under 18s have been subject to a manual income tax compliance
review, e.g to verify expenses (but not a full scale audit).
The information you have requested is outlined in the Appendix. Please note the following:
• Data includes income tax returns for individuals only.
• A return is included in the tax year it was received, rather than the year the return
has been filed for.
• Any returns halted for reasons other than some type of manual compliance review
are excluded (e.g., return errors).
• A customer is only counted once per year, even if they filed multiple returns in that
year.
• The customer age is at the time the return was received. A review may have
occurred later when the customers age had changed.
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
Tony Morris
Customer Segment Leader, Customer & Compliance Services – Business
Page 1 of 2
Ref: 24OIA1400
www.ird.govt.nz
[IN CONFIDENCE RELEASE EXTERNAL]
Appendix
Total customers under the age of 18 who filed a return which resulted in a manual
compliance review for the years ended 31 March 2019-2023, by age
Age
2019
2020
2021
2022
2023
Total
<16
18
222
40
19
33
332
16
6
141
45
70
71
333
17
12
231
83
101
109
536
Total
36
594
168
190
213
1201
Total customers under the age of 18 who filed a return which resulted in a manual
compliance review for the years ended 31 March 2019-2023, by region
Location
2019
2020
2021
2022
2023
Total
Christchurch
3
79
12
18
17
129
Dunedin
3
41
5
10
16
75
Gisborne
-
9
2
-
2
13
Greymouth
-
6
-
-
2
8
Hamilton
4
70
20
22
33
149
Invercargill
1
17
6
12
3
39
Manukau
7
100
27
38
40
212
Napier
1
28
7
12
15
63
Nelson
-
17
2
4
4
27
New Plymouth
-
14
5
6
5
30
Palmerston North
2
21
5
3
9
40
Rotorua
1
11
6
2
5
25
Takapuna
1
55
25
22
27
130
Tauranga
1
34
6
7
9
57
Timaru
-
14
8
4
6
32
Wellington
9
46
24
17
13
109
Whangārei
3
23
7
10
6
49
Unknown
-
9
1
3
1
14
Total
36
594
168
190
213
1201
Page 2 of 2
Ref: 24OIA1400
Document Outline
