IDI Data Dictionary: Student loans and allowances data from Inland Revenue

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1 Logo of contributing agency IDI Data Dictionary: Student loans and allowances data from Inland Revenue October 2015 edition

2 Crown copyright This work is licensed under the Creative Commons Attribution 3.0 New Zealand licence. You are free to copy, distribute, and adapt the work, as long as you attribute the work to Statistics NZ and abide by the other licence terms. Please note you may not use any departmental or governmental emblem, logo, or coat of arms in any way that infringes any provision of the Flags, Emblems, and Names Protection Act Use the wording Statistics New Zealand in your attribution, not the Statistics NZ logo. Liability While all care and diligence has been used in processing, analysing, and extracting data and information in this publication, Statistics New Zealand gives no warranty it is error free and will not be liable for any loss or damage suffered by the use directly, or indirectly, of the information in this publication. Citation Statistics New Zealand (2015). IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition). Available from ISSN (online) Published in October 2015 by Statistics New Zealand Tatauranga Aotearoa Wellington, New Zealand Contact Statistics New Zealand Information Centre: Phone toll-free Phone international

3 Contents 1 Purpose of this data dictionary... 6 Background About the consolidated data extract (CDE) datasets... 7 Background... 7 Coverage... 7 Methodology... 8 Quality information... 8 Privacy, security, or confidentiality issues... 8 List of datasets Data dictionary for repayment deduction exemption Dataset description Summary table Detailed information Data dictionary for special deduction rate Dataset description Summary table Detailed information Data dictionary for outstanding SLCIR amounts Dataset description Summary table Detailed information Data dictionary for loan transfer details Dataset description Summary table Detailed information Data dictionary for financial details Dataset description Summary table Detailed information Data dictionary for IR3 keypoints Dataset description Summary table Detailed information Data dictionary for PTS information Dataset description

4 Summary table Detailed information Data dictionary for student loan registration Dataset description Summary table Detailed information Data dictionary for student personal details Dataset description Summary table Detailed information Data dictionary for loan and allowance indicator details Dataset description Summary table Detailed information Data dictionary for customs data Dataset description Summary table Detailed information Data dictionary for NRB status Dataset description Summary table Detailed information Data dictionary for HOL status Dataset description Summary table Detailed information Data dictionary for employer details Dataset description Summary table Detailed information Data dictionary for cross reference Dataset description Summary table Detailed information Data dictionary for address and postcodes Dataset description

5 Summary table Detailed information Data dictionary for Overseas Based Borrower Compliance Initiative (OBBCI) Dataset description Summary table Detailed information About the unit record monthly data extract (URMD) datasets Background Coverage Methodology Quality information Privacy, security, or confidentiality issues List of datasets Data dictionary for amount by transaction type Dataset description Summary table Detailed information Data dictionary for EOM total loan balance Dataset description Summary table Detailed information Data dictionary for customs border movement Dataset description Summary table Detailed information Data dictionary for overseas based borrower Dataset description Summary table Detailed information Data dictionary for overdue debt Summary table Detailed information Glossary

6 1 Purpose of this data dictionary IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition) documents the content of the consolidated data extract (CDE) and the unit record monthly data (URMD) datasets from Inland Revenue (IR), provided to Statistics New Zealand to use in the Integrated Data Infrastructure (IDI). This data dictionary gives information on the variables contained in the datasets from the start of the student loan scheme in 1992 including technical information and descriptions. Over time data supplied has changed as the student loans and allowances policies have changed. Use this data dictionary if you are interested in understanding and accessing IR student loan data in the IDI for your research. Background Consolidated data extract (CDE) datasets The CDE is comprised of a series of student loan specific data items sourced from IR and forwarded to Statistics NZ for further analysis. The extract is undertaken by IR on an annual basis. The student loan integrated dataset process has been in place since The consolidated data extract consists of 22 separate data files. Unit record monthly data (URMD) datasets The URMD extract is a series of student loan specific data items sourced from IR s system and used for a multitude of purposes including contributing to the valuation of the student loans scheme. The URMD extract is produced by IR on a biannual basis. 6

7 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 2 About the consolidated data extract (CDE) datasets Background The CDE is comprised of a series of student loan specific data items sourced from IR and forwarded to Statistics NZ for further analysis. The extract is undertaken by IR on an annual basis. The student loan integrated dataset process has been in place since The CDE consists of 22 separate data files. Coverage Reference period: Data available from 1992 Customs data Loan and allowance indicator details Student loan registration Student personal details Loan details NRB status Address and postcode SIC codes file Data available from 1993 Financial details Student loan threshold file Data available from 1997 HOL status IR3 keypoints PTS information Data available from 2000 Employer details Data available from 2013 Repayment deduction exemption Special deduction rate Outstanding SLCIR amounts 7

8 Descriptive data (non-period based) Cross reference End reason description Identification description Address status description Tertiary provider Reference period end: Ongoing Geographic coverage: All student loan borrowers, both within New Zealand and overseas, plus those people who only received student allowance and no student loan. Student allowance does not need to be paid back. Target population: All student loan borrowers plus allowance recipients since the start of the student loan scheme in Observed population: All student loan borrowers, plus allowance recipients, since the start of the student loan scheme in Analysis unit: The individual borrower is the unit of analysis. Methodology Type of data: Administrative data capture. Data collector: Inland Revenue. Mode of data collection: Capture from system initial data supplied to IR by the Ministry of Social Development (MSD). Frequency of data collection: Historically data was supplied from the Ministry of Social Development three times a year to Inland Revenue. From 2012 onwards, data has been supplied from the Ministry of Social Development on a daily basis. Inland Revenue supply data to Statistics NZ annually. Quality information Editing: Consolidated data extract data will always be presented as extracted, as any change to this extract would also require a change to the source data. Missing data: The presence of a blank field in the consolidated data extract will not represent an error. Other quality issues: Source data undergoes a monthly quality review process which will occasionally identify an error. Data errors will initially appear as numerical deviations which are subsequently corrected (ie reversed and re-entered). The reversal will be equal to or less than the net amount of the original transaction. There can be errors in the source data that may not have been fixed at the time of the extract. This can include very high amounts in financial transactions or gross income fields. Privacy, security, or confidentiality issues In addition to the confidentiality clauses pertaining to all data held by Statistics NZ, the use of student loans data is governed under conditions specified under the Memorandum of Understanding between Statistics NZ and Inland Revenue as well as the conditions 8

9 covered under the Tax Administration Act All personal identifiers in the IDI have been encrypted. The IR student loans and allowances data tables that are accessible to researchers do not contain any or address information to identify an individual. All researchers who have access to this data have had their research proposals assessed using Statistics NZ s microdata access protocols and only approved researchers who have been granted access by Statistics NZ and the Inland Revenue may view this data. Read Statistics NZ s microdata access protocols. All outputs produced from the student loans and allowances data must be aggregated and counts suppressed if the underlying unrounded count is fewer than three. List of datasets Repayment deduction exemption Special deduction rate Outstanding SLCIR amounts Loan transfer details Financial details IR3 keypoints PTS information Student loan registration Student personal details Loan and allowance indicator details Customs data NRB status HOL status Employer details Cross reference Address and postcodes Overseas Based Borrower Compliance Initiative (OBBCI) 9

10 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 3 Data dictionary for repayment deduction exemption Dataset description Contents of dataset: The repayment deduction exemption dataset extracts details of borrowers earning below the annual threshold who have (or who had) an exemption from student loan repayment deductions. This will include full time students who apply for and receive repayment deduction from their salaries by their employers. This will apply from tax year 2013 onwards. This dataset is not restricted by academic or tax year - all available start/end dates will be extracted. Summary table IDI variable Primary key snz_uid Y Y N Mandatory Format Classification Source variable snz_ird_uid Y Y N IRD Number ir_rde_snz_unique_nbr Y 9N ir_rde_start_date Y Y YYYY-MM-DD Date Start ir_rde_end_date Y N YYYY-MM-DD Date End Detailed information Variable : 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 Variable : 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 Variable : ir_rde_snz_unique_nbr Definition: 10

11 Format: Numeric, 9 Variable : ir_rde_start_date Definition: The date the repayment exemption started. Format: YYYY-MM-DD All available start dates in source system will be extracted. Variable : ir_rde_end_date Definition: The date the repayment exemption ended. Format: YYYY-MM-DD All available end dates in source system will be extracted. 11

12 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 4 Data dictionary for special deduction rate Dataset description Contents of dataset: This dataset will record details of borrowers who qualify to use a special deduction rate (SDR) for their secondary employment income. This dataset is not restricted by academic or tax year - all available start/end dates will be extracted. Summary table IDI variable Primary key Mandatory Format Classification Source variable snz_uid Y Y N snz_ird_uid Y Y N IRD Number ir_sdr_snz_unique_nbr Y 9N ir_sdr_start_date Y Y YYYY-MM-DD Date Start ir_sdr_end_date Y N YYYY-MM-DD Date End Detailed information Variable : 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 Variable : 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 Variable : ir_sdr_snz_unique_nbr Definition: Format: Numeric, 9 12

13 Variable : ir_sdr_start_date Definition: The date from which the special exemption rate was in use. Format: YYYY-MM-DD All available start dates in source system will be extracted. Variable : ir_sdr_end_date Definition: The date at which use of the special exemption rate ceased. Format: YYYY-MM-DD All available end dates in source system will be extracted. 13

14 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 5 Data dictionary for outstanding SLCIR amounts Dataset description Contents of dataset: This dataset records the amount of any outstanding SLCIR deductions (ie compulsory extra student loan deductions remaining unpaid) at the time the student loan consolidated extract is run. SLCIR deductions are used to catch up on any less than accurate deductions made by the employer from a borrower s pay. Summary table IDI variable Primary key Mandatory Format Classification Source variable snz_uid Y Y N snz_ird_uid Y Y N IRD Number ir_sdr_snz_unique_nbr Y N 9N ir_slicr_outstanding_slcir_amt N 13.2N Outstanding SLCIR Amount Detailed information Variable : 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 Variable : 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 Variable : ir_sdr_snz_unique_nbr Definition: Format: Numeric, 9 14

15 Variable : ir_slicr_outstanding_slcir_amt Definition: The amount of any compulsory extra student loan deductions remaining unpaid. Format: 13.2 N There will be one record per IRD number in this table. 15

16 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 6 Data dictionary for loan transfer details Dataset description Contents of dataset: The loan transfer details dataset contains transactional data relating to loan transfers, course costs and fees for each student loan borrower. The data covers all academic years. The data is supplied by StudyLink to Inland Revenue. Summary table IDI variable Primary key Mandatory Format Classification Source variable snz_uid Y Y N snz_ird_uid Y Y N IRD Number ir_trn_snz_unique_nbr Y N 9N ir_trn_academic_year_nbr Y Y 4N Academic Year ir_trn_loan_transfer_date Y YYYY- MM- DD IRD Notified Date ir_trn_provider_snz_code N 4A uni Tertiary Provider Code ir_trn_ann_principal_amt Y 13.2N Principal Transferred ir_trn_ann_interest_transferred_amt Y 13.2N Interest Transferred ir_trn_ann_eligible_base_interest_amt N 13.2N Eligible Base Interest ir_trn_ann_eligible_cpi_interest_amt N 13.2N Eligible CPI interest ir_trn_ann_tot_eligible_interest_amt N 13.2N Total Eligible Interest ir_trn_admin_fee_amt N 13.2N Administration Fee ir_trn_living_cost_amt N 13.2N Living Cost ir_trn_living_costs_reversal_amt N 13.2N LC Reversal ir_trn_living_costs_recovered_amt N 13.2N LC Recovered ir_trn_course_related_costs_amt N 13.2N Course Related Costs ir_trn_course_related_costs_reversal_amt N 13.2N CRC Reversal ir_trn_loans_lending_misc_amt N 13.2N Loans Lending Misc ir_trn_establishment_fee_amt N 13.2N Establishment Fee ir_trn_fees_lending_amt N 13.2N Fees Lending ir_trn_fees_lending_refunded_amt N 13.2N Fees Lending Refunded Detailed information Variable : 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 16

17 Variable : 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 Variable : ir_trn_snz_unique_nbr Definition: Format: Numeric, 9 Encrypted by Statistics NZ, unique identifier Variable : ir_trn_academic_year_nbr Definition: The calendar year that the student studied. Format: Numeric, 4 The calendar year that the student studied (ie January to December). This relates to the end date of the course of study, not the start date. From 2014 extract onwards this data item will include the first three months (January March) of the current calendar year. Variable : ir_trn_loan_transfer_date Definition: Loan transfer date when loan was transferred to IRD. Format: Date, YYYY-MM-DD Only populated until Feb 2012 (when annual loan transfers ceased). Academic year 2011 onwards should have a blank field or a fictitious date. 17

18 Variable : ir_trn_provider_snz_code Definition: A numerical code relating to the borrower s tertiary provider. Format: Character, 4 In the case of multiple providers, this field will be limited to the most recent provider. This information should be sourced from StudyLink data as that is the primary source of information for this field. Variable : ir_trn_ann_principal_amt Definition: For each year the principal amount of the student loan that has been transferred from StudyLink (MSD). (Note this data item is exclusive of administration fee but inclusive of all other following loan breakdowns given in this table). This figure is the net amount after any loan payments that have been paid directly to MSD have been deducted ie it is the actual amount still owing at the end of academic year. Variable : ir_trn_ann_interest_transferred_amt Definition: For each year the amount of interest transferred to the IRD. This amount may be zero if the loan has been repaid to StudyLink prior to transfer. Variable : ir_trn_ann_eligible_base_interest_amt Definition: For each year the amount of Eligible Base Interest transferred to the IRD. From 1 April 2007 base and CPI components no longer exist. The first loan transfer period affected was 28/2/2008. Variable : ir_trn_ann_eligible_cpi_interest_amt Definition: For each year the amount of Eligible CPI Interest transferred to the IRD. 18

19 From 1 April 2007 base and CPI components no longer exist. The first loan transfer period affected was 28/2/2008. Variable : ir_trn_ann_tot_eligible_interest_amt Definition: Variable : ir_trn_admin_fee_amt Definition: For each year the amount of the annual fee charged to the borrower by IR once the borrower has ceased drawing down new loans. A borrower can be charged either the administration fee or establishment fee but not both for an academic year. Variable : ir_trn_living_cost_amt Definition: The summed total of all transactions associated with payment of living costs made to the borrower. Variable : ir_trn_living_costs_reversal_amt Definition: The summed total of all transactions associated with the reversal of living cost payments made to the borrower. 19

20 Variable : ir_trn_living_costs_recovered_amt Definition: Variable : ir_trn_course_related_costs_amt Definition: The summed total of all transactions associated with payment of course related costs made to the borrower. Variable : ir_trn_course_related_costs_reversal_amt Definition: The summed total of all transactions associated with the reversal of course related cost payments made to the borrower. Variable : ir_trn_loans_lending_misc_amt Definition: The summed total of all transactions associated with the payment of miscellaneous course related costs made to the borrower. Variable : ir_trn_establishment_fee_amt Definition: The summed total of all transactions associated with the charging of establishment fees to the borrower. 20

21 A borrower can be charged either the administration fee or establishment fee but not both. Variable : ir_trn_fees_lending_amt Definition: The summed total of all transactions associated with the payment of course related fees made to the borrower. Variable : ir_trn_fees_lending_refunded_amt Definition: The summed total of all transactions associated with the reversal of course related fee payments made to the borrower. 21

22 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 7 Data dictionary for financial details Dataset description Contents of dataset: For all identified student loan borrowers and student allowance recipients, all the student loan financial details for every tax year since 1993 are extracted. The financial details that are extracted for a borrower or allowance recipient start from the tax year in which the loan was transferred, or the allowance was paid. The data supplied in one year is supplied again the next year with the latest return period information; the previously supplied data can change. Note: Although this dataset includes financial transactions processed up to and including the time the latest extract is produced, ONLY transactions that relate to return periods up to 31 March of the previous year should be used for detail analysis. For example, for the 2013 data extract, only transactions to 31 March 2012 are complete. For later years, the data is incomplete as dates for filing returns have not passed by the date the data was extracted. This has significant impact on the period overdue repayment amount and is explained further in the notes for that field. Summary table IDI variable Primary key Mandatory snz_uid Y Y N Format Classification Source variable snz_ird_uid Y Y N IRD Number ir_fin_return_year_nbr Y Y 4N Return Period ir_fin_snz_unique_nbr N 9N ir_fin_residency_status_code Y 2A Residency Status ir_fin_study_status_code N 1A Study Status Indicator ir_fin_loan_bal_effective_date_a mt Y 13.2N Loan Balance by Effective Date ir_fin_int_compound_amt N 13.2N Interest Compounded ir_fin_int_wrtoff_amt N 13.2N Interest Write Off Amount ir_fin_period_overdue_repmnt_a mt N 13.2N Period Overdue Repayments ir_fin_tot_overdue_repmnt_amt N 13.2N Total Overdue Repayments ir_fin_period_capital_wrtoff_amt N 13.2N Period Capital Write Off ir_fin_tot_capital_wrtoff_amt N 13.2N Total Capital Write Off ir_fin_period_capitalisation_amt N 13.2N Period Capitalisation Amount ir_fin_tot_capitalisation_amt N 13.2N Total Capitalisation Amount 22

23 IDI variable Primary key Mandatory Format Classification Source variable ir_fin_period_penalty_amt N 13.2N Period Penalties Amount (all) ir_fin_reduced_lpi_amt N 13.2N Reduced LPI ir_fin_tot_penalty_amt N 13.2N Total Penalties Amount ir_fin_period_payment_amt N 13.2N Period Payments Amount ir_fin_tot_payment_amt N 13.2N Total Payments Amount ir_fin_sl_assessment_amt N 13.2N SL Assessment ir_fin_period_cred_debt_trn_amt N 13.2N Period Credit/Debit Transfers Amount ir_fin_tot_cred_debt_trn_amt N 13.2N Total Credit/Debit Transfers Amount ir_fin_period_refund_amt N 13.2N Period Refund Amount ir_fin_tot_refund_amt N 13.2N Total Refund Amount ir_fin_int_free_wrtoff_amt N 13.2N Interest Free Write Off Amount ir_fin_period_offset_credit_amt N 13.2N Period Offset Credit Amount 1 ir_fin_tot_offset_credit_amt N 13.2N Total Offset Credit Amount 1 ir_fin_period_offset_credit_volun tary_pmts_amt ir_fin_tot_offset_credit_voluntary _pmts_amt N 13.2N Period Offset Credit Amount 2 N 13.2N Total Offset Credit Amount 2 ir_fin_exemption_code N 3A Exemption Code ir_fin_period_xs_repmntbonus_ amt ir_fin_tot_xs_repmnt_bonus_am t ir_fin_period_slbor_contributions _amt ir_fin_tot_slbor_contributions_a mt ir_fin_period_slcir_deductions_a mt N 13.2N Period Excess Repayment Bonus N 13.2N Total Excess Repayment Bonus N 13.2N Period SLBOR Contributions N 13.2N Total SLBOR Contributions N 13.2N Period SLCIR Deductions ir_fin_tot_slcir_deductions_amt N 13.2N Total SLCIR Deductions 23

24 IDI variable ir_fin_tot_studylink_payments_t o_date_amt ir_fin_loan_bal_process_date_a mt Primary key Mandatory Format Classification Source variable N 13.2N StudyLink Payment Transactions Y 13.2N Loan Balance by Process Date Detailed information Variable : 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 Variable : 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 Variable : ir_fin_return_year_nbr Definition: The tax year/period that the details relate to. Format: Numeric, 4 For example: 2013 return period is from 01/4/2012 to 31/3/2013. Variable : ir_fin_snz_unique_nbr Definition: Format: Numeric, 9 Encrypted by Statistics NZ, unique identifier 24

25 Variable : ir_fin_residency_status_code Definition: Residency status is calculated based on the rules around overseas borrower using the 325 day rule prior to 1 April Format: Character, 2 The statuses are: R: Resident N: Non Resident PR: Part Year Resident (arrived back in NZ during this year) or PN: Part Year Non Resident (left NZ during this year). This data will be provided based on our information as at 31 March each year. This is an old code and should not be used. For true status for overseas based borrowers, use the NRB status field. Variable : ir_fin_study_status_code Definition: Study Status Indicator Format: Character, 1 This record will only be displayed from 2000 to 2006 academic year (2001 to 2007 tax year). F Full time student P Part time student N Not studying/invalid TPN/SID etc. Variable : ir_fin_loan_bal_effective_date_amt Definition: Total loan balance as at 31 March each year by effective date, includes compound interest and interest write-offs. The balance will be reflected as either a positive value or zero. Transactions are posted to the tax year to which they belong (ie they are effective for), regardless of the date the transaction is processed. Interest transactions will be posted up to the last year of the extract (ie no further adjustment will be required). Only active transactions will be extracted. This data methodology is used for actuarial purposes to look at the changes in loan balances by tax year. 25

26 Variable : ir_fin_int_compound_amt Definition: The annual amount of interest calculated on the IR student loan balance in respect of tax year 1 April yyyy to 31 March yyyy+1. Variable : ir_fin_int_wrtoff_amt Definition: The amount of interest written off in respect of tax year 1 April yyyy to 31 March yyyy. This field includes full interest write-offs, base interest write-offs, interest reductions, non-resident interest write-offs, and interest free write-offs. Interest free write-offs were effective from the 2007 tax year and were included into the data extract in September All of the other interest write-off types were repealed from 1 April 2007 (2008 tax year). The Interest_Write_Off_Amount field does not necessarily equal the amount of a borrower s interest free write-off because retrospective information can cause other interest write-offs to calculate or recalculate (eg income may be returned for pre-2008 tax year income contingent write-offs, or study status information may be updated for in study write-offs). NB Interest write-offs do not post until the next compound interest period eg interest write-off that relates to the period 1 April 2010 to 31 March 2011 will not post as a transaction on the loan account until after 1 April This has been the case since Variable : ir_fin_period_overdue_repmnt_amt Definition: The balance of a tax year 1 April yyyy to 31 March yyyy+1 where the balance is a debit (overdue). This amount will change from extract to extract depending on penalties charged or payments made. For example, a period that was previously recorded as being overdue may be updated as being nil due to full payment of the overdue amount occurring. This field tracks amounts that are overdue. Hence any extracts from this field should be limited to amounts which are debit (ie greater than zero). This is the amount to which late payment penalties or late payment interest is charged. NB Before a repayment obligation can be determined a period needs to be assessed see SL assessment field for more detail. 26

27 The data should be used with care for the latest period as the overdue amount does not turn into default till due date has passed. For New Zealand based borrowers, the due date is the 7 Feb/April of the following year depending on whether the borrower is a salary or wage earner or files an IR3. Variable : ir_fin_tot_overdue_repmnt_amt Definition: The sum total of all overdue repayments to date for the borrower, for all years. This will also change from year to year depending on penalties charged or payments made. Variable : ir_fin_period_capital_wrtoff_amt Definition: Capital write-off includes two categories: full write-off of the whole student loan balance due to the borrower being bankrupt, deceased or write-offs and small balance write-off when the total loan balance is under $20.00 for the period up to 31 March each year for the current tax year or the balance due for the tax year is under $ Variable : ir_fin_tot_capital_wrtoff_amt Definition: The sum total of all Capital Write Offs to date for the borrower, for all years. The sum total of period capital write-offs of the whole student loan balance due to the borrower being bankrupt, deceased or the total loan balance is now under $20.00 for the period up to 31 March each year. Variable : ir_fin_period_capitalisation_amt Definition: The amount of a capitalisation in respect of tax year 1 April yyyy to 31 March yyyy+1. Capitalisation: In certain circumstance eg financial difficulty, IRD may refrain from collecting payment of a repayment obligation if it has not been paid by the due date. The outstanding balance is not written off but added back to the non-due loan balance 27

28 (capitalised) and remains subject to interest (if applicable). The capitalisation may be reversed if payment is received. The non-due loan balance is the amount which has not been assessed as payable under a repayment obligation. Variable : ir_fin_tot_capitalisation_amt Definition: The sum total of all period capitalisations to date for the borrower, for all years. Variable : ir_fin_period_penalty_amt Definition: The amount of penalties charged in respect of tax year 1 April yyyy to 31 March yyyy+1. Penalties are charged on the unpaid due amount. This amount will increase as penalties are charged till the unpaid amount has been paid off in full. It can also decrease where assessment amounts are changed or penalties are remitted. This variable includes late payment interest (LPI) reversal & remission data. Variable : ir_fin_reduced_lpi_amt Definition: The amount of all reversed or remitted late payment interest (LPI) transactions only. Refer to Period Penalties Amount (all) for data on all penalties charged &/or reversed/remitted. Variable : ir_fin_tot_penalty_amt Definition: The sum total of all period penalties to date for the borrower, for all years. 28

29 Variable : Period Payments Amount Definition: The amount of payments (including repayment deductions) made in respect of a tax year 1 April yyyy to 31 March yyyy+1. Variable : ir_fin_period_payment_amt Definition: The sum total of all period payments to date for the borrower, for all years. Variable : ir_fin_tot_payment_amt Definition: Variable : ir_fin_sl_assessment_amt Definition: An SL assessment determines a borrower s repayment obligation for the tax year. Repayment obligation for: NZ based borrowers The repayment obligation is net income less the repayment threshold multiplied by 12 percent from April 2013 onwards 10 percent for all previous periods (net income is calculated before deducting any losses brought forward). The repayment obligation is the minimum amount a borrower must repay off their loan for the tax year. It is assessed when a borrower's personal tax summary (PTS) or individual income tax return (IR 3) is processed. The repayment obligation is based on the borrower s net income (before losses brought forward) and before any repayment deductions or other payments have been taken into account. Repayment deductions are then deducted from the repayment obligation to arrive at the residual repayment obligation. Any other payments including transfers are then deducted from the residual repayment obligation to arrive at a terminal repayment obligation which may be one of the following: overpayment (payment > assessment), 29

30 underpayment (payment < assessment) or nil (payment = assessment). From 2013 tax year onwards, the legislation changed the assessable income from annual income to pay period income. Hence, if a borrower exceeds the pay period income threshold for that pay period, any amount above the threshold has to have the repayment deduction made (10 percent for 2013 tax year, 12 percent from there on). For example, a borrower on a weekly pay period, based on an annual repayment threshold of $19,084, will have a repayment deduction made on any income earned in a week in access of $367 (19084/52) Overseas based borrowers The assessment is based on the loan balance: loan Bal <= $1,000 all of it is due loan Bal >$1K - <= $15K annual repayment obligation of $1,000 loan Bal >$15K - <= $30K annual repayment obligation of $2,000 loan Bal >$30K annual repayment obligation of $3,000 These repayment obligations are to be paid in equal instalments due 30 September and 31 March of each year. However, if a payment is missed, as long as the total amount is paid by 31 March, no penalties are charged. Variable ir_fin_period_cred_debt_trn_amt Definition: Transfers occur when a credit in one tax year or tax type is used to cover a debit in another tax year or tax type. Credits arise from overpayment of assessments. This is the information for the tax year. The yearly net sum of transfers should be added to yearly total payments amount to calculate total repayments for the year. Variable : ir_fin_tot_cred_debt_trn_amt Definition: The sum total of all credit/debit transfers to date for the borrower, for all years. Variable : ir_fin_period_refund_amt Definition: The net refunds for the tax year. 30

31 If a person has overpaid the assessment amount or if the loan has been fully paid off and there is a credit in the account, the person can ask for a refund. Variable : ir_fin_tot_refund_amt Definition: The sum total of all period refund amounts to date for the borrower, for all years. Variable : ir_fin_int_free_wrtoff_amt Definition: A subset of Interest Write Off Amount field, records interest free write-off amounts for borrowers with an active study status. Only valid until Variable : ir_fin_period_offset_credit_amt Definition: IR uses this category of transaction to move repayment deductions made by employer against the loan balance. If this field is populated and the assessment field is 0, then the full amount was offset against the loan and the amount is equal to the assessment amount. Variable : ir_fin_tot_offset_credit_amt Definition: The sum total of the above field. The sum total of all offset transactions Variable : ir_fin_period_offset_credit_voluntary_pmts_amt Definition: This category of transaction is used to offset payments where a borrower has not asked for a refund. 31

32 For example, if a borrower pays more than an assessment, and does not ask the balance to be transferred or refunded, it is then moved to reduce the loan balance. Variable : ir_fin_tot_offset_credit_voluntary_pmts_amt Definition: A total of the above field. Variable : ir_fin_exemption_code Definition: All identified student loan borrowers in which specific client code values are identified that enable students to have interest free status. Format: Character, 3 A borrower can be exempted from the 183 day residence rule in a number of circumstances including working for the state overseas, studying fulltime overseas, or working as a volunteer overseas. The exemption is identifiable by the use of a Client Value Code. From 1 April 2010 this exemption was extended to residents of the NZ Pacific Realm countries (Niue, Cook Islands, Tokelau and the Ross Dependency). If the borrower is exempt an EXE will be present for this variable. Variable : ir_fin_period_xs_repmntbonus_amt Definition: A 10 percent repayment bonus applies to excess repayments made after 1 April 2009 that total $500 or more in a tax year. The excess repayment bonus will be discontinued after tax year 31 March An excess repayment is any payments that in total exceed the borrower s repayment obligation. Repayments can be made as a single lump sum or by smaller amounts during the year. They will first be credited to any old and current repayment obligations and any amount left is treated as an excess repayment. Eligibility criteria for an excess repayment bonus: borrower must be up-to-date with payments and filing income tax returns (if required to) the borrowers loan balance must be $550 or more at the beginning of the tax year (1 April), and excess repayments for the tax year must total $500 or more. 32

33 This option was available only from 2010 to 2013 tax years. Variable : ir_fin_tot_xs_repmnt_bonus_amt Definition: The sum total of all excess repayment bonus amounts to date for the borrower, for all years. This option was available only from 2010 to 2013 tax years. Variable : ir_fin_period_slbor_contributions_amt Definition: The summed total of transactions associated with SLBOR contributions for the tax year. These are excess repayment deductions, over and above the minimum deductions, that a borrower askes the employer to make Variable : ir_fin_tot_slbor_contributions_amt Definition: The summed total of all transactions for all tax years associated with SLBOR contributions at the time the extract is run. Variable : ir_fin_period_slcir_deductions_amt Definition: The summed total of transactions associated with SLCIR deductions for the tax year. SLCIR deductions are used to make up for the under-deductions in the previous months by the employer and stop when the amount under-deducted has been recovered. SLCIR transactions can be made at any time. Therefore although these transactions are extracted under a tax year, they may not necessarily relate to that tax year. 33

34 Variable : ir_fin_tot_slcir_deductions_amt Definition: The summed total of all transactions for all tax years associated with SLCIR deductions at the time the extract is run. Variable : ir_fin_tot_studylink_payments_to_date_amt Definition: A total of all StudyLink transactions at the time the extract is run. Variable : ir_fin_loan_bal_process_date_amt Definition: Total loan balance amount as at 31 March 2010, 31 March 2011, 31 March 2012, 31 March 2013 and 31 March Data extracted by IRD number. In this method a transaction is applied to the borrower s account using the date on which the transaction was processed, regardless for the year the transaction belongs to. The balance will be reflected as either a positive value or zero. Only active transactions will be extracted. This data methodology is what the borrower sees and it is used for Inland Revenue s reporting purposes. 34

35 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 8 Data dictionary for IR3 keypoints Dataset description Contents of dataset: IR3 tax returns are required to be filed every year for those who are self-employed or have income derived from other sources (apart from salary and wages). The extract includes all IR3 returns filed, for every tax year since 1997, for all student loan borrower and student allowance recipients. For existing student loan registrations identified IR3s for every tax year since 1997 to date are extracted. For all new student loan registrations IR3s for current year only are extracted. It should be noted that taxable income for the borrowers is provided. This information cannot be recreated using the other fields in the data set as the taxable income information is derived using more information than provided in the extract. This data set can have keying/scanning errors at source and this should be kept in mind while working with this dataset. Summary table IDI variable Primary key Mandatory snz_uid Y Y N 35 Format Classification Source variable snz_ird_uid Y Y N IRD Number ir_ir3_return_year_nbr Y Y 4N Return Period ir_ir3_snz_unique_nbr N 9N ir_ir3_return_version_nbr Y Y 4N Return Version ir_ir3_sic_code N 8A sic_code SIC Code ir_ir3_gross_nz_super_amt N 13.2N Gross NZ Super ir_ir3_gross_salary_wages _amt ir_ir3_withholding_paymen t_amt N 13.2N Gross Salary/Wages N 13.2N Withholding Payment ir_ir3_gross_int_amt N 13.2N Gross Interest ir_ir3_gross_dividend_amt N 13.2N Gross Dividend ir_ir3_estate_trust_income _amt ir_ir3_overseas_income_a mt N 13.2N Estate/Trust Income N 13.2N Overseas Income ir_ir3_pship_income_amt N 13.2N P_ship Income ir_ir3_sholder_income_amt N 13.2N S_holder Salary ir_ir3_rent_income_amt N 13.2N Rents ir_ir3_selfemp_income_am t N 13.2N Self-Employed Income ir_ir3_other_income_amt N 13.2N Other Income ir_ir3_tot_expenses_amt N 13.2N Total Expenses ir_ir3_taxable_income_amt N 13.2N Taxable Income ir_ir3_tax_on_taxable_inco me_amt N 13.2N Tax on Taxable Income

36 IDI variable Primary key Mandatory Format Classification Source variable ir_ir3_tot_rebate_amt N 13.2N Total Rebates ir_ir3_family_assist_entmnt _amt ir_ir3_student_loan_liable_ income_amt N 13.2N Family Assistance Entitlement N 13.2N SL Liable Income Detailed information Variable : 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 Variable : 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 Variable : ir_ir3_return_year_nbr Definition: The tax year/period that the details relate to. Format: Numeric, 4 For example: 2013 return period is from 1 April 2012 to 31 March Variable : ir_ir3_snz_unique_nbr Definition: Format: Numeric, 9 36

37 Encrypted by Statistics NZ, unique identifier Variable : ir_ir3_return_version_nbr Definition: The latest return version number that has an active status. Format: Numeric, 4 The return version number is introduced to keep the history of the return. So, the first initial version number is 1, (could have a values from 1-99) and for every change of the return, the version number is changed (increased). Variable : ir_ir3_sic_code Definition: Employee s industry code. Format: Character, 8 sic_code Variable : ir_ir3_gross_nz_super_amt Definition: Gross New Zealand superannuation payments received For years 1997, 1998 and 1999 only as NZ Super is included with gross salary/wages for years 2000 onwards. Variable : ir_ir3_gross_salary_wages_amt Definition: Gross New Zealand salary/wages received Includes withholding payments for years 1997, 1998 and Includes NZ Super for years 2000 and onwards. Variable : ir_ir3_withholding_payment_amt Definition: Withholding Payment 37

38 For years 2000 onwards, as withholding payments are included with gross salary/wages for years 1997, 1998 and Withholding payments are referred to as scheduler payments from April Variable : ir_ir3_gross_int_amt Definition: Total gross interest received by the borrower. Variable : ir_ir3_gross_dividend_amt Definition: Total gross dividend received by the borrower. Variable : ir_ir3_estate_trust_income_amt Definition: Total estate/trust income received by the borrower. Variable : ir_ir3_overseas_income_amt Definition: Total amount of income earned overseas where the borrower is a resident of NZ for tax purposes. Non-resident student loan borrowers are not required to declare their overseas income. When the amount is shown as a negative (-) figure the individual has made a loss and this amount is then deducted from all other income to calculate the taxable income. 38

39 Variable : ir_ir3_pship_income_amt Definition: Total net profit/loss (partnership income less expenses) received from any partnership in which the borrower is a partner. When the amount is shown as a negative (-) figure the partnership has made a loss and this amount is then deducted from all other income to calculate the taxable income. Variable : ir_ir3_sholder_income_amt Definition: Total amount of shareholder salary received by the borrower. Variable : ir_ir3_rent_income_amt Definition: Total net profit/loss (rental income less expenses) received from any rental property owned by the borrower. When the amount is shown as a negative (-) figure the individual has made a loss and this amount is then deducted from all other income to calculate the taxable income. Variable : ir_ir3_selfemp_income_amt Definition: Total net profit/loss (self-employed income less expenses) received from any self-employed business. When the amount is shown as a negative (-) figure the business has made a loss and this amount is then deducted from all other income to calculate the taxable income. Variable : ir_ir3_other_income_amt Definition: Any other income received eg selling shares, cash jobs/tips etc. 39

40 Variable : ir_ir3_tot_expenses_amt Definition: The total amount claimed as expenses by the borrower. For example, the fee for having someone complete your tax return, commission on interest/dividend income etc. Variable : ir_ir3_taxable_income_amt Definition: The amount of taxable income for the period. This field is used to calculate the SL assessment. This field cannot be calculated just by adding the fields that are provided in this table as this is not the complete information that is used to derive this field. Variable : ir_ir3_tax_on_taxable_income_amt Definition: The calculated tax on the taxable income. Variable : ir_ir3_tot_rebate_amt Definition: The total value of rebates claimed in the IR3 individual tax return for this period. 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. 40

41 Variable : ir_ir3_family_assist_entmnt_amt Definition: The total amount of family assistance the borrower is entitled to each year. Variable : 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. 41

42 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 Primary key Mandatory snz_uid Y Y N Format Classification Source variable 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 ir_pts_gross_salary_wages _amt N 13.2N Gross NZ Super 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 ir_pts_tax_on_taxable_inc ome_amt N 13.2N Taxable Income N 13.2N Tax on Taxable Income ir_pts_total_rebate_amt N 13.2N Total Rebates ir_pts_family_assist_entmn t_amt ir_pts_student_loan_liable _income_amt N 13.2N Family Assistance Entitlement N 13.2N SL Liable Income Detailed information Variable : 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 42

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