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Budget 2016 Home Page The Supplementary Estimates of Appropriations and Supporting Information 2015/16

Vote Revenue

APPROPRIATION MINISTER(S): Minister of Revenue (M57)

APPROPRIATION ADMINISTRATOR: Inland Revenue Department

RESPONSIBLE MINISTER FOR INLAND REVENUE DEPARTMENT: Minister of Revenue

Details of Appropriations and Capital Injections

Annual and Permanent Appropriations

2015/16
Titles and Scopes of Appropriations by Appropriation TypeEstimates
Budget
$000
Supplementary
Estimates
Budget
$000
Total
Budget
$000

Departmental Output Expenses

Investigations (M57)

This appropriation is limited to undertaking investigation, audit and litigation activities administered by Inland Revenue.
176,168(6,762)169,406

Management of Debt and Outstanding Returns (M57)

This appropriation is limited to activities to prevent returns becoming outstanding and debt becoming overdue, and to collect outstanding returns and overdue payments, whether for the Crown, other agencies or external parties.
146,1699,946156,115

Policy Advice (M57)

This appropriation is limited to the provision of advice, including second opinion advice and contributions to policy advice led by other agencies, to support decision-making by Ministers on government policy matters.
8,0021,2509,252

Services to Inform the Public About Entitlements and Meeting Obligations (M57)

This appropriation is limited to providing information and assistance to the public to make them aware of their obligations and entitlements. This also includes the provision of services to help Ministers fulfil their responsibilities to Parliament and the New Zealand public, other than policy decision-making responsibilities.
250,758(18,930)231,828

Services to Other Agencies RDA (M57)

This appropriation is limited to the provision of services by Inland Revenue to other agencies, where those services are not within the scope of another departmental output expense appropriation in Vote Revenue.
3,060-3,060

Services to Process Obligations and Entitlements (M57)

This appropriation is limited to both the registration, assessment and processing of tax obligations and other entitlements, including associated review and Crown accounting activities, and the collection and sharing of related information with other agencies.
125,734(10,498)115,236

Total Departmental Output Expenses

709,891(24,994)684,897

Departmental Other Expenses

Transformation (M57)

This appropriation is limited to the design, and implementation of Stage 1, of a modern system for tax revenue and social policy administered by Inland Revenue.
55,00037,90092,900

Total Departmental Other Expenses

55,00037,90092,900

Departmental Capital Expenditure

Inland Revenue Department - Capital Expenditure PLA (M57)

This appropriation is limited to the purchase or development of assets by and for the use of the Inland Revenue Department, as authorised by section 24(1) of the Public Finance Act 1989.
105,000(16,674)88,326

Total Departmental Capital Expenditure

105,000(16,674)88,326

Benefits or Related Expenses

Child Support Payments PLA (M57)

Child support payments to custodial persons who are not dependent on the state for financial support (expenses incurred pursuant to section 141 of the Child Support Act 1991).
276,0007,000283,000

Child Tax Credit PLA (M57)

Extra assistance for low to middle income families who are not dependent on the state for financial support (expenses incurred pursuant to section 185 of the Tax Administration Act 1994).
1,100-1,100

Family Tax Credit PLA (M57)

Family Support payments made to beneficiaries and non-beneficiaries during the year (expenses incurred pursuant to section 185 of the Tax Administration Act 1994).
1,837,000(13,000)1,824,000

In-Work Tax Credit PLA (M57)

Extra assistance for low to middle income families where the person works a minimum of 20 hours per week and does not have a partner, or a person and their partner work a minimum of 30 hours per week (expenses incurred pursuant to section 185 of the Tax Administration Act 1994).
529,000(7,000)522,000

KiwiSaver: Interest (M57)

To enable the payment of interest on KiwiSaver contributions as set out in the KiwiSaver Act 2006.
15,000(2,000)13,000

KiwiSaver: Tax Credit (M57)

To enable the payment of a tax credit to KiwiSaver members and the payment of residual tax credits to employers as set out in the Income Tax Act 2007.
705,000(16,000)689,000

Minimum Family Tax Credit PLA (M57)

Extra payment made to families where at least one parent is working for salary or wages (expenses incurred pursuant to section 185 of the Tax Administration Act 1994).
16,000(2,000)14,000

Paid Parental Leave Payments (M57)

This appropriation is limited to Paid Parental Leave Payments made to parents in accordance with the Parental Leave and Employment Protection Act 1987.
233,0005,000238,000

Parental Tax Credit PLA (M57)

To enable payment of additional financial support to be made to working families for the eight week period following the birth of a child (expenses incurred pursuant to section 185 of the Tax Administration Act 1994).
31,000-31,000

Payroll Subsidy PLA (M57)

This appropriation is limited to the payment of a subsidy to a payroll agent undertaking employers' payroll-related tax compliance activities on their behalf, section 185 of the Tax Administration Act 1994.
5,100(400)4,700

Total Benefits or Related Expenses

3,648,200(28,400)3,619,800

Non-Departmental Borrowing Expenses

Adverse Event Interest PLA (M57)

This appropriation is limited to interest on Adverse Event Income Equalisation Reserve accounts held by taxpayers in the farming and agriculture business, authorised by section 65ZH(1) of the Public Finance Act 1989.
101020

Environmental Restoration Account Interest PLA (M57)

This appropriation is limited to interest on Environmental Restoration accounts, authorised by section 65ZH(1) of the Public Finance Act 1989.
2,000-2,000

Income Equalisation Interest PLA (M57)

This appropriation is limited to interest on Income Equalisation Reserve Scheme accounts held by taxpayers in the farming, fishing or forestry industries, authorised by section 65ZH(1) of the Public Finance Act 1989.
15,000(2,000)13,000

Total Non-Departmental Borrowing Expenses

17,010(1,990)15,020

Non-Departmental Other Expenses

Impairment of Debt and Debt Write-Offs (M57)

This appropriation is limited to bad debt write-offs for Crown debt administered by Inland Revenue, excluding child support and student loans and to amounts relating to the impairment of this debt.
1,179,224-1,179,224

Impairment of Debt and Debt Write-Offs Relating to Child Support (M57)

This appropriation is limited to impairment and bad debt write-offs relating to child support debt.
353,340(348,340)5,000

Impairment of Debt Relating to Student Loans (M57)

This appropriation is limited to the impairment of student loan debt.
100,000(66,000)34,000

Initial Fair Value Write-Down Relating to Student Loans (M57)

This appropriation is limited to the initial fair value write-down of student loans.
646,00044,000690,000

Total Non-Departmental Other Expenses

2,278,564(370,340)1,908,224

Total Annual and Permanent Appropriations

6,813,665(404,498)6,409,167

Capital Injection Authorisations

2015/16
Estimates Budget
$000
Supplementary
Estimates Budget
$000
Total Budget
$000
Inland Revenue Department - Capital Injection (M57)2,480-2,480
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