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Officials' advice

Collection of tax debt: Background Paper for Session 14 of the Tax Working Group

Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated 20 July 2018.

Other papers from this meeting: Meeting 14: 19 July 2018.

Other papers on this theme: Tax Administration.

This background paper is for the Group’s information. It:

• Provides an overview of Inland Revenue’s position as an administrator of the tax system and as a creditor collecting outstanding debts, including some of the issues that Inland Revenue encounters as a creditor;
• Provides a brief analysis of potential collection tools previously presented to the Group;
• Provides a brief analysis of collection tools administered by other New Zealand government agencies; and
• Explores the current utilisation of taxpayer-provided financial statements and IR10s.

Last updated: 
Monday, 17 September 2018