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Why we include the non-departmental schedules

Te Tari Taake, Inland Revenue collects and distributes money on behalf of the Crown, and the following non-departmental schedules provide information on the financial extent of these activities. The Commissioner is accountable for the financial management of these activities.

2022-23 non-departmental tax revenue totalled $104 billion and comprises tax returns and accruals. The majority of this amount is expected to be collected and will be used to fund government programmes. 2022-23 non-departmental expenses totalled $7 billion, including Working for Families Tax Credits, KiwiSaver Tax Credits, interest and other expenses.

What non-departmental schedules are and are not

The non-departmental schedules are prepared in accordance with relevant accounting policies and Te Tai Ōhanga, the Treasury instructions to disclose non-departmental activities.

The non-departmental schedules do not, and are not intended to, constitute a set of financial statements and therefore do not include elements that would normally be expected to be found in financial statements such as details of a surplus or deficit or Statement of Financial Position.

For a full understanding of the Crown's financial position and the results of its operation and cash flows, refer to the consolidated Financial Statements of the Government of New Zealand for the year ended 30 June 2023.

Last updated: 19 Dec 2023
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