Each year, the CA ANZ/TMNZ Inland Revenue Satisfaction Survey offers a unique window into how New Zealand’s tax system is functioning in practice. Now in its 16th year, with 549 responses, the 2025 results reveal a system making real progress, but still grappling with inconsistency, capability pressures and communication gaps.

Members were invited to reflect on their experiences over the past 12 months across core areas: service interactions, debt management and audit activity. The picture that emerges is one of meaningful progress mixed with persistent challenges. This year’s ‘hot topic’ was Investment Boost where members could provide their initial thoughts and observations about the impact of the new regime.

General findings: a more positive experience but gaps remain

Across all channels including myIR, phone, web services and agent account managers, practitioner satisfaction has edged upwards. The difference between channels appears to have narrowed, with myIR delivering the strongest improvement. 

However, inconsistency remains the dominant theme. Members experienced variation in how similar issues were handled across Inland Revenue teams, and many highlighted the impact of inexperienced staff. A further concern was Inland Revenue’s declining ability to understand the issue being raised, despite improved responsiveness. These gaps continue to affect predictability and the quality of the overall experience.

Audit activity: Noticeably higher, and more targeted

A clear trend in 2025 is a rise in audit and review activity. Members reported increased attention across GST, PAYE, land transactions, and emerging activity in crypto-related matters. Around 40% of respondents had clients reviewed or audited.

However, auditor experience is a recurring concern. Many respondents felt some auditors lacked practical commercial understanding or the confidence to manage reviews effectively. While satisfaction with final outcomes was generally moderate, the process often felt uneven.

Debt management: Confidence high, consistency low

With 82% of respondents having clients with unpaid tax debt, this continues to be one of the most significant points of interaction with Inland Revenue. Members remain broadly confident, around 75%, that clients will meet instalment arrangements, and generally report that setting up new arrangements is straightforward. However, varying those arrangements is a different story.

Three themes stand out in the debt space:

Inconsistent case handling

There is a strong perception that outcomes often depend on which Inland Revenue staff member manages the case, creating uncertainty and inefficiency.

Delayed follow-ups

Many respondents believe that IR is intervening too late, by which point debts have already escalated to unmanageable levels. Earlier engagement would help prevent escalation.

Misplaced enforcement focus

Respondents expressed concern that small debts are chased aggressively while larger debts attract less attention. Many tax agents do not understand Inland Revenue’s current debt strategy.

Average satisfaction with IR’s handling of debt sits at 5.8/10, matching last year’s result.

Investment Boost: high expectations, unfinished guidance

The Investment Boost was surveyed only a few months after implementation, and the findings reflect this early stage. Only one in four respondents had already observed changes in client spending. But half expect the measure to influence upcoming investment decisions, particularly for equipment, plant and machinery.

Members raised questions around Inland Revenue’s guidance and around how the measure should be recorded in asset registers, issues that will require further clarity as the policy beds in. 

Ahead of the CA ANZ Investment Boost knowledge-sharing webinar in September, CA ANZ raised the recording issues with Xero and MYOB, and both providers subsequently introduced updates to help users capture Investment Boost information more accurately.

Looking ahead: a system on the right path

Despite the challenges, the 2025 survey shows an Inland Revenue that has improved significantly over the last decade. Digital channels continue to strengthen, and responsiveness, while imperfect, is trending upward.

But clearer communication, stronger technical capability and greater consistency remain essential. CA ANZ will continue to collaborate with Inland Revenue Operations via regular dialogue and member support to ensure the survey insights translate into practical improvements for businesses and the broader tax ecosystem.  As shared in an article in June this year, in response to the 2024 survey, Inland Revenue directed resources to train and upskill their people (including team leaders), and reviewed and enhanced audit processes.  CA ANZ will continue to monitor the effect of this in next year’s survey.