Inland Revenue - Official information compliance and practice

Introduction

In September 2025, we commenced an investigation into Inland Revenue – Te Tari Taake (Inland Revenue) as part of our regular program of proactive investigations into official information compliance and practice. Inland Revenue is one of five agencies selected ­— we also examined the Civil Aviation Authority, Ministry for Primary Industries, Ministry for the Environment, and the Ministry for Regulation.

This report sets out our observations on how Inland Revenue meets the requirements and purposes of the Official Information Act 1982 (OIA) against our indicators of good practice. Our investigation focussed on the dimensions of leadership, culture, performing monitoring and learning, and the interaction between them. 

An agency’s culture around transparency, openness, and the strength of its OIA practices flows from the attitudes, messaging, as well as the actions of its senior leaders – particularly those of the Chief Executive. It is our expectation that leaders make clear, regular statements to staff and the public in support of the principle and purposes of official information legislation, as well as the importance of openness more generally.

Accurate performance reporting is also crucial for responding to demands and reprioritising when required. Through regular reporting, senior leaders can oversee the agency’s practice and compliance with the OIA, as well as the effectiveness of its structures, resources, capacity and capability. Any issues identified that risk the agency’s ability to comply with the OIA should be actively considered, addressed and, in effect, create a feedback loop.