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Variable name: ir_ir3_tot_rebate_amt

Summary table

Variable name: ir_ir3_tot_rebate_amt

Definition: The total value of rebates claimed in the IR3 individual tax return for this period.

Format: Numeric, 13.2

Name of classification:

Notes: This amount does not include the rebate claimed for donations or

childcare/housekeeper from the 2000 tax year onwards as these rebates are now claimed on a separate rebate form.

Variable name: ir_ir3_family_assist_entmnt_amt

Definition: The total amount of family assistance the borrower is entitled to each year.

Format: Numeric, 13.2

Name of classification: Notes:

_________________________________________ Variable name: ir_ir3_student_loan_liable_income_amt

Definition: Total annual income which exceeds the student loan repayment threshold. Used in the calculation of the borrower’s annual student loan repayment obligation.

Format: Numeric, 13.2

Name of classification: Notes:

Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure

9 Data dictionary for PTS information

Dataset description

Contents of dataset: Personal tax summaries provide the income details for borrowers who do not file IR3. Student loan borrowers who are on salary or wage income form the bulk of the population of this data set. If a borrower under-paid the amount due, the borrower received a PTS along with the amount that was due. From tax year 2013 onwards a switch was made to pay period deduction basis instead of annual income. PTS issue to borrowers due to student loans is expected to drop with the majority being issued only if a borrower requests or due to other reason such as Working for Families.

Summary table

IDI variable name Primary

key Manda- tory Format Classification name Source variable name snz_uid Y Y N

snz_ird_uid Y Y N IRD Number

ir_pts_return_period_nbr Y Y 4N Return Period

ir_pts_snz_unique_nbr N 9N ir_pts_gross_nz_super_am t N 13.2N Gross NZ Super ir_pts_gross_salary_wages _amt N 13.2N Gross Salary/Wages ir_pts_gross_interest_amt N 13.2N Gross Interest ir_pts_gross_dividend_amt N 13.2N Gross Dividend

ir_pts_expense_claim_amt N 13.2N Total Expenses

Claimed ir_pts_taxable_income_am t N 13.2N Taxable Income ir_pts_tax_on_taxable_inc ome_amt N 13.2N Tax on Taxable Income

ir_pts_total_rebate_amt N 13.2N Total Rebates

ir_pts_family_assist_entmn t_amt N 13.2N Family Assistance Entitlement ir_pts_student_loan_liable _income_amt N 13.2N SL Liable Income

Detailed information

_________________________________________

Variable name: snz_uid

Definition: A global unique identifier created by Statistics NZ. There is a snz_uid for each distinct identity in the IDI. This identifier is changed and reassigned each refresh.

Format: Numeric

Notes:

_________________________________________

Variable name: snz_ird_uid

Definition: A local unique identifier derived by Statistics NZ from the IR unique identifier (IRD number). This identifier will remain the same for an identity across refreshes. Where we receive more information during a subsequent refresh that indicates that two or more identities represent the same identity, the identifier may change. This variable is

encrypted by Statistics New Zealand.

Format: Numeric

Name of classification:

Notes:

_________________________________________

Variable name: ir_pts_return_period_nbr

Definition: The tax year/period that the details relate to.

Format: Numeric, 4

Name of classification:

Notes: For example: 2011 return period is from 1/4/2010 to 31/3/2011. _________________________________________

Variable name: ir_pts_snz_unique_nbr

Definition:

Format: Numeric, 9

Name of classification:

Notes:

_________________________________________

Variable name: ir_pts_gross_nz_super_amt

Definition: Gross New Zealand superannuation payments received.

Format: Numeric, 13.2

Name of classification:

Notes: Field used for years 1997, 1998 and 1999 only as NZ Super is included in gross salary/wages for years 2000 onwards.

_________________________________________

Variable name: ir_pts_gross_salary_wages_amt

IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)

Name of classification:

Notes: Includes NZ Super for years 2000 onwards. _________________________________________

Variable name: ir_pts_gross_interest_amt

Definition: Total gross interest received by the borrower.

Format: Numeric, 13.2

Name of classification: Notes:

_________________________________________

Variable name: ir_pts_gross_dividend_amt

Definition: Total gross dividend received by the borrower.

Format: Numeric, 13.2

Name of classification:

Notes:

_________________________________________

Variable name: ir_pts_expense_claim_amt

Definition: The total amount claimed as expenses by the borrower.

Format: Numeric, 13.2

Name of classification:

Notes: For example, fee for having someone complete your tax return, commission on interest/dividend income etc.

_________________________________________

Variable name: ir_pts_taxable_income_amt

Definition: The amount of taxable income for the period.

Format: Numeric, 13.2

Name of classification:

Notes: This field is used to calculate the SL assessment. _________________________________________

Variable name: ir_pts_tax_on_taxable_income_amt

Definition: The calculated tax on the taxable income.

Name of classification: Notes:

_________________________________________

Variable name: ir_pts_total_rebate_amt

Definition: The total value of rebates claimed in the PTS for this period.

Format: Numeric, 13.2

Name of classification: Notes:

_________________________________________

Variable name: ir_pts_family_assist_entmnt_amt

Definition: The total amount of family assistance the borrower is entitled to.

Format: Numeric, 13.2

Name of classification: Notes:

_________________________________________

Variable name: ir_pts_student_loan_liable_income_amt

Definition: Total annual income which exceeds the student loan repayment threshold. Used in the calculation of the borrower’s annual student loan repayment obligation.

Format: Numeric, 13.2

Name of classification: Notes:

Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure

10 Data dictionary for student loan registration

Dataset description

Contents of dataset: Registration data is initially provided by StudyLink throughout the year (May, October, January). Registrations can also be manually added by staff if a repayment arrives ahead of the loan registration.

This file includes all students who have been registered for the SLS tax type (tax type specific to student loans) since the inception of student loans through to the end of each academic year. If a student has stopped and re-started a student loan there will be an additional record for each registration.

Summary table

IDI variable name Primary

key

Mandatory Format Classification

name

Source variable name

snz_uid Y Y N

snz_ird_uid Y Y N IRD Number

ir_reg_snz_unique_nbr N 9N

ir_reg_loan_start_date Y Y YYYY-MM- DD

Start Date of Student Loan Registration

ir_reg_loan_end_date N YYYY-MM-

DD

Stop Date of Student Loan

ir_reg_end_reason_code N 2A reason End Reason Code

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