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

Transcription

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

43 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_pts_return_period_nbr Definition: The tax year/period that the details relate to. Format: Numeric, 4 For example: 2011 return period is from 1/4/2010 to 31/3/2011. Variable : ir_pts_snz_unique_nbr Definition: Format: Numeric, 9 Variable : ir_pts_gross_nz_super_amt Definition: Gross New Zealand superannuation payments received. Field used for years 1997, 1998 and 1999 only as NZ Super is included in gross salary/wages for years 2000 onwards. Variable : ir_pts_gross_salary_wages_amt Definition: Gross New Zealand salary/wages received 43

44 Includes NZ Super for years 2000 onwards. Variable : ir_pts_gross_interest_amt Definition: Total gross interest received by the borrower. Variable : ir_pts_gross_dividend_amt Definition: Total gross dividend received by the borrower. Variable : ir_pts_expense_claim_amt Definition: The total amount claimed as expenses by the borrower. For example, fee for having someone complete your tax return, commission on interest/dividend income etc. Variable : ir_pts_taxable_income_amt Definition: The amount of taxable income for the period. This field is used to calculate the SL assessment. Variable : ir_pts_tax_on_taxable_income_amt Definition: The calculated tax on the taxable income. 44

45 Variable : ir_pts_total_rebate_amt Definition: The total value of rebates claimed in the PTS for this period. Variable : ir_pts_family_assist_entmnt_amt Definition: The total amount of family assistance the borrower is entitled to. Variable : 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. 45

46 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 Primary key snz_uid Y Y N Mandatory Format Classification Source variable 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 ir_reg_loan_end_date N YYYY-MM- DD Start Date of Student Loan Registration Stop Date of Student Loan ir_reg_end_reason_code N 2A reason End Reason Code 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 46

47 Variable : ir_reg_snz_unique_nbr Definition: Format: Numeric, 9 Variable : ir_reg_loan_start_date Definition: Start date of the student loan registration record. Format: Date, YYYY-MM-DD Start date should be after October 1992 however some registrations do have an earlier date. This does not affect any interest calculation. Variable : ir_reg_loan_end_date Definition: The stop date of the student loan registration record. Format: YYYY-MM-DD Stop dates do affect interest calculations. If the stop date is correct or if the date is after the loan was repaid there is no issue. If, however, the loan ceased on a date earlier than the date the loan is actually repaid then the amount of interest will not be correct. Variable : ir_reg_end_reason_code Definition: The reason for ending the student loan Format: Character, 2 reason This specific code is only included where there is a Stop date. 47

48 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 11 Data dictionary for student personal details Dataset description Contents of dataset: The current personal details for each student loan borrower and student allowance recipient. 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_per_snz_unique_nbr ir_per_birth_montyh_nbr N N Month of Birth ir_per_birth_year_nbr N 4N Year of Birth ir_per_id_code N 1A id Type of Identification ir_per_sex_snz_code ir_per_sex_imp_code N 1A 1A 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_per_snz_unique_nbr Definition: 48

49 Format: Numeric Variable : ir_per_birth_month_nbr Definition: Month in which person was born Format: Numeric Variable : ir_per_birth_year_nbr Definition: Year of birth for each student loan borrower where known. Format: Numeric, 4 This field may not be accurate due to it not needing validation. Variable : ir_per_id_code Definition: Format: Character, 1 id Variable : ir_per_sex_code Definition: Sex, coded by SNZ Format: Character, 1 Variable : ir_per_sex_imp_code Definition: Format: Character, 1 49

50 50

51 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 12 Data dictionary for loan and allowance indicator details Dataset description Contents of dataset: For each student and for each year supplied derive the number of years since their student loan has been repaid or last payment of a student allowance, whichever is most recent. 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_lai_return_year_nbr Y Y 4N Return Period ir_lai_snz_unique_nbr N 9N ir_lai_nbr_of_years_nbr Y 3N Number of Years ir_lai_support_ind_nbr Y 1N Support Indicator 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_lai_return_year_nbr Definition: The tax year/period that the details relate to. 51

52 Format: Numeric, 4 For example: 2011 return period is from 1 April 2010 to 31 March Variable : ir_lai_snz_unique_nbr Definition: Format: Numeric Variable : ir_lai_nbr_of_years_nbr Definition: The number of years since the student loan has been repaid or since the last payment of a student allowance. Format: Numeric, 3 Maximum years 20. If greater than 20 years all student details are removed from all tables for all future years. To be reset if student takes out a new loan or allowance at which point all years information will be supplied. Default = 0. Variable : ir_lai_support_ind_nbr Definition: The form of support the student receives Format: Numeric, 1 Maximum history based on: 0 = student loan only, 1 = student allowance only, 2 = student loan and allowance 52

53 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 13 Data dictionary for customs data Last updated on: 16 October 2013 Dataset description Contents of dataset: Excludes records which do not have a 100 percent match with customs client details. NB: Departure and arrival dates should not be used to determine borrower residency status for tax purposes. 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_cus_snz_unique_nbr Y Y 9N ir_cus_exit_date Y N YYYY-MM- DD ir_cus_entry_date Y N YYYY-MM- DD Date Depart Date Arrive 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 53

54 Variable : ir_cus_snz_unique_nbr Definition: Format: Numeric, 9 Variable : ir_cus_exit_date Definition: Date depart = Date Start Format: Date, YYYY-MM-DD Variable : ir_cus_entry_date Definition: Date arrive = date end Format: Date, YYYY-MM-DD 54

55 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 14 Data dictionary for NRB status Dataset description Contents of dataset: Added to the SL integrated dataset in Extract of all borrowers with non-resident borrower (NRB) status for all years including those calculated under the 325 day rule prior to 1 April 2007 and post April 2007 under the 183 day rule. The term that is now used to define this population in all reports is Overseas Based Borrowers (OBB). 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_nrb_snz_unique_nbr Y Y 9N ir_nrb_start_date Y Y YYYY-MM- DD ir_nrb_end_date Y N YYYY-MM- DD Date Start Date Finish ir_nrb_nrb_flag_code Y Y 3A NRB Flag Rule 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 55

56 Variable : ir_nrb_snz_unique_nbr Definition: Format: Numeric, 9 Variable : ir_nrb_start_date Definition: Date at which NRB (non-resident borrower) status started. Format: Date, YYYY-MM-DD Variable : ir_nrb_end_date Definition: Date on which NRB (non-resident borrower) status was ended. Format: Date, YYYY-MM-DD Variable : ir_nrb_nrb_flag_code Definition: Defines whether NRB status was calculated under the 325 day rule prior to 1 April 2007 or 183 day rule implemented post April Format: Character, 3 Either 325 or 183 contained in this field. 56

57 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 15 Data dictionary for HOL status Dataset description Contents of dataset: Added to the SL integrated dataset in From 1 April 2007 overseas based borrowers (away from New Zealand for 184 or more consecutive days) are entitled to a maximum three year (or 1,095 days) repayment holiday during the life of the loan. A repayment holiday is a period when an overseas-based borrower's repayment obligation is reduced to zero so they are not required to make any repayments towards their loan. However, interest will continue to be charged on their loan during the period of the repayment holiday. Borrowers received an automatic three year repayment holiday when they left up to tax year Repayment holiday was reduced to one year, on application only, provided the borrower furnishes details for an alternate contact person, from 1 April 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_hol_snz_unique_nbr Y Y 9N ir_hol_start_date Y Y YYYY-MM-DD Date Start ir_hol_end_date Y N YYYY-MM-DD Date Finish 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 57

58 Variable : ir_nrb_snz_unique_nbr Definition: Format: Numeric, 9 Variable : ir_hol_start_date Definition: Date at which the repayment holiday status started. Format: Date, YYYY-MM-DD For borrowers that have an entitlement, their repayment holiday automatically started on 1 April 2007 or the day the borrower became an overseas based borrower (OBB status) prior to 1 April Borrowers who were already overseas before 1 April 2007 may have their repayment holiday entitlement restricted (ie no entitlement, one year or two years only). Restrictions depend on how long borrowers have been overseas and whether or not they kept up-todate with their student loan repayments. NB Where the start date is recorded as 1 April 2040 this relates to borrowers who were considered for entitlement and deemed non-compliant and ineligible for repayment holiday as of 1 April Variable : ir_hol_end_date Definition: Date on which the repayment holiday status was ended. Format: Date, YYYY-MM-DD Either when a borrower returns to New Zealand and becomes a New Zealand based borrower OR 3 year period has ended for an overseas based borrower. Please note the date data under date start. Same logic applies to those who have a repayment holiday date end of 31 March

59 Dictionary of Child, Youth and Family data in the Integrated Data Infrastructure 16 Data dictionary for employer details Dataset description Contents of dataset: For each student loan borrower or student allowance recipient who has received Salary/wages Withholding payments Domestic Purposes Benefit NZ Super Student Allowance ACC Claims Paid Parental Leave ACC Attendant Care extracts the amount earned, broken down by each employer for the relevant tax year. This file will contain all employer details for IR3, PTS and non-filer student loan borrowers and student allowance recipients. Employer details are only available from 1 April 1999 (tax year 2000) onwards. Note: Due to borrowers having multiple employers, there will be multiple lines per borrower in this file. Important: Please see the notes around gross earnings part of this 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_emp_return_period_nbr Y Y 4N Return Period ir_emp_snz_unique_nbr N 9N ir_emp_employer_ird_nbr Y Y 9N Employer IRD Number ir_emp_employer_sic_code N 8A Employer SIC Code ir_emp_gross_earnings_amt N 13.2N Gross Earnings ir_emp_tax_paid_amt N 13.2N Tax Paid ir_emp_empt_end_date N YYYY-MM- DD Stop 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 59

60 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_emp_return_period_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_nrb_snz_unique_nbr Definition: Format: Numeric, 9 Variable : ir_emp_employer_ird_nbr Definition: Individual Tax Number for the Employer. Also included here are non-market employers where Employer Monthly Schedule is a vehicle for payments and tax deductions. Statistics NZ encrypts this variable. Format: Numeric, 9 Variable : ir_emp_employer_sic_code Definition: A six digit code identifying the employer s industry (where available). Format: Character, 8 60

61 Variable : ir_emp_gross_earnings_amt Definition: Includes: salary/wages benefits NZ Super withholding payments Student Allowance ACC Claims Paid Parental Leave ACC Attendant Care Important note: Use of salary/wages data should be done with care. Since the process of scanning the Employer Monthly Schedule is automated, there can be a small number of employees with significant errors in their gross earnings as a decimal point may be missed or a wrong field captured. If this data is to be used to estimate the repayment obligations for borrowers, please use it in conjunction with the assessment field in financial tables otherwise the repayment obligation will be overestimated. The errors are corrected as they are identified but some may still be outstanding at the time of the data extract. A good test is that if the borrower has not filed an IR3, and the ratio of the tax paid to gross income is extremely low, the chances of gross income being in error are high. Variable : ir_emp_tax_paid_amt Definition: Total tax paid including earner premium (non-work related ACC levy) that was deducted from the gross earnings received. This amount can be NIL or very small compared to the gross income. There can be two possible reasons for it: 1) that the gross income field has an error or 2) the person will file an IR3 and will pay the tax obligations at that time. These people will either have a WT or a special tax code. 61

62 Variable : ir_emp_empt_end_date Definition: Date recorded as the stop date of employment. Format: Date, YYYY-MM-DD This field is unreliable as not all employers use this field and it is not enforced. 62

63 17 Data dictionary for cross reference Dataset description Contents of dataset: This data is used to link bankrupt customers old (pre-bankrupt) and new (post-bankrupt) IRD Numbers. Summary table IDI variable Primary key Mandatory snz_uid N 9N Format Classification Source variable ir_xrf_from_snz_ird_uid Y 9N IRD Number from ir_xrf_to_snz_ird_uid Y 9N IRD Number To ir_xrf_applied_date N YYYY-MM-DD Date Applied ir_xrf_ceased_date N YYYY-MM-DD ir_xrf_reference_type_co de ir_xrf_first_year_nbr N N ir_xrf_latest_year_nbr N N ir_xrf_ird_timestamp_dat e N Y 3A YYYY-MM-DD 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 : ir_xrf_from_snz_ird_uid Definition: Format: Numeric Variable : ir_xrf_to_snz_ird_uid Definition: 63

64 Format: Numeric Variable : ir_xrf_applied_date Definition: Format: date, YYYY-MM-DD Variable : ir_xrf_ceased_date Definition: Format: Date, YYYY-MM-DD Variable : ir_xrf_reference_type_code Definition: Format: Character, 3A Variable : ir_xrf_first_year_nbr Definition: Format: Numeric, Variable : ir_xrf_latest_year_nbr Definition: Format: Numeric, 64

65 Variable : ir_xrf_ird_timestamp_date Definition: Format: YYYY-MM-DD 65

66 18 Data dictionary for address and postcodes Dataset description Contents of dataset: This file includes all address and postcode historical changes for main location L and postal P addresses. The details are supplied for all student loan borrowers and student allowance recipients since their earliest student loan registration/student allowance. Both address types L and P will be supplied for each customer. 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_apc_location_nbr Y N ir_apc_address_type_code N 4A Address Type ir_apc_snz_uinque_nbr N 9N ir_apc_applied_date Y YYYY-MM-DD Date Applied ir_apc_tax_type_code N 3A ir_apc_main_address_ind N 4A ir_apc_post_code N 6A Post Code ir_apc_address_status_code N 4A ir_apc_ceased_date N YYYY-MM-DD ir_apc_ird_timestamp_date N YYYY-MM-DD ir_apc_region_code N 2A ir_apc_ta_code N 3A ir_apc_meshblock_code N 7A ir_apc_meshblock_imputed_ind N 1A 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 66

67 represent the same identity, the identifier may change. This variable is encrypted by Statistics New Zealand. Format: Numeric Variable : ir_apc_location_nbr Definition: Format: Numeric Variable : ir_apc_address_type_code Definition: Shows whether the address record is for the borrower s main location or postal address. Format: Character, 4 Value will be either L (main location) or P (postal). Variable : ir_apc_snz_unique_nbr Definition: Format: Numeric, 9 Variable : ir_apc_applied_date Definition: Format: Date, YYYY-MM-DD Variable : ir_apc_tax_type_code Definition: 67

68 Format: Character, 3 Variable : ir_apc_main_address_ind Definition: Format: Character, 4 Variable : ir_apc_post_code Definition: The borrowers post code Format: Character, 6 The post code supplied for the main location or postal address. Variable : ir_apc_address_status_code Definition: Format: Character, 4 Variable : ir_apc_ceased_date Definition: Format: Date, YYYY-MM-DD Variable : ir_apc_ird_timestamp_date Definition: Format: Date, YYYY-MM-DD 68

69 Variable : ir_apc_region_code Definition: Format: Character, 2 Variable : ir_apc_ta_code Definition: Format: Character, 3 Variable : ir_apc_meshblock_code Definition: Format: Character, 7 Variable : ir_apc_meshblock_imputed_ind Definition: Format: Character, 1 69

70 19 Data dictionary for Overseas Based Borrower Compliance Initiative (OBBCI) Dataset description Contents of dataset: The file lists student loan borrowers targeted for student loan debt collection by Inland Revenue campaigns, or by an external agency in Australia or the United Kingdom. Summary table IDI variable Primary key Mandatory Format Classification Source variable ird_nbr Y Y 9N IRD Number targeted_ind Y 1A Target campaign_date Y YYYY-MM-DD Date of Campaign campaign_type_code Y 30A Type of Campaign Detailed information Variable : ird_nbr Definition: Individual Tax Number Format: Numeric, 9 Variable : targeted_ind Definition: Shows whether a borrower was targeted for student loan debt collection by Inland Revenue campaigns, or by an external agency in Australia or the United Kingdom Format: Character, 1 Value will be Y Variable : campaign_date Definition: Date the campaign started Format: Date, DDMMMYYYY 70

71 Variable : campaign_type_code Definition: Shows whether the campaign type was a Customs Alerts, DIA Passport Renewal Match, External Collection Agencies or Inland Revenue Action Format: Character, 30 71

72 20 About the unit record monthly data extract (URMD) datasets Background 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. Coverage Reference period start: Data available from 1992 customs border movement overseas based borrower Data available from 2012 EOM (end of the month) total loan balance OTM (over the month) borrower transaction data Reference period end: Ongoing Geographic coverage: All student loan borrowers, both within New Zealand and overseas. Target population: All student loan borrowers since the start of the Student Loan Scheme in Observed population: All student loan borrowers 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: Inland Revenue receive data from MSD on a daily basis and supply data to Statistics NZ biannually. Quality information Editing: URMD data will always be presented as extracted as any change to the URMD extract would also require a change to the source data. Missing data: The presence of a blank field in the URMD extract will not represent an error. 72

73 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. 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 covered under the Tax Administration Act 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 Amount by transaction type (over the month (OTM) borrower transactions) End of month (EOM) total loan balance Customs border movement Overseas based borrower Overdue debt 73

74 21 Data dictionary for amount by transaction type Dataset description Contents of dataset: The amount by transaction type (over the month (OTM) borrower transactions) dataset extracts transactional data which directly affects a borrower s student loan balance. Transactions of a similar type are added together and are grouped under the month in which IR processed the transaction. Summary table IDI variable Primary key Mandatory Format Classification Source variable snz_ird_uid Y Y 9N IRD Number month Y N DDMMMYYYY Month transaction_type Y 1A transaction type Transaction type amount 13.2N Amount Detailed information 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, 9 Variable : month Definition: The month in which the transaction occurred. Format: DDMMMYYYY The month end (based on the item s IR process date). The 2014 OTM borrower transaction dataset will contain monthly transactional data (as it appears on the extract date) over each of the following months: January 2012 through to December

75 Variable : transaction_type Definition: Indicator under which like transaction values will be totalled. The transaction types are: L = lending F = establishment fee G =administration fee I = interest charged J = interest written-off R = loan Repayments W = write offs P = enalties added Q = penalties reversed Format: 1A transaction type Lending = Sum of the following transaction types: principal amount lent, living costs, course-related costs, training incentive allowance, scholarship breach and compulsory fees. These are transactions related to lending to the borrower that have been carried out by StudyLink. From April 2012 onwards StudyLink pass these transactions on to IR via a daily electronic transfer. Establishment fee = Fee charged to the borrower by StudyLink whenever a borrower draws down a new loan. Administration fee = Annual fee charged to borrower by IR once the borrower has stopped drawing down new loans. (Note that a borrower cannot be charged both an establishment fee and an administration fee in the same year). Interest charged = All loan interest transactions that have been charged to the borrower s account for the month. Usually this is done as a bulk event in April each year though it can occur outside of this process. Interest charged typically relates to the prior tax year. Interest written-off = This is interest that has been written off and applied as a transaction on the borrower s account for the month. The interest write-off relates to interest charged two or more years ago. If this interest write-off transaction occurred in the 2015 tax year it relates to interest calculated for the 2013 and prior tax years. Loan Repayments = Sum of all transactions related to repayment of a loan eg payments to StudyLink, payments to IR, payments via employer monthly schedule (EMS), debit or credit transfers within IR (eg transfer of a tax credit to a student loan debt). Write offs = Sum of the following transaction types: excess repayment bonus, small balance, death or bankruptcy write-offs. Penalties added = Charged when a borrower defaults on a due amount. Penalties reversed = Reversal of penalties charged can be due to a number of reasons eg bankruptcy, death, hardship or on arrangement with the defaulters. 75

76 Variable : amount Definition: Sum of transaction type by borrower for the month Format: 13.2N 76

77 22 Data dictionary for EOM total loan balance Dataset description Contents of dataset: The end of month (EOM) total loan balance dataset provides a snapshot of each borrower s student loan total balance at the end of each specified month (that is as the balance appears on the day that the extract is run). Summary table IDI variable Primary key Mandatory Format Classification Source variable snz_ird_uid Y Y 9N IRD Number month Y DDMMMYYYY Month loan_balance 13.2N Total loan balance Detailed information 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, 9 Variable : month Definition: The month for which the total loan balance has been extracted limited to the months specified in the extract rules. Format: Date, DDMMMYYYY The quarterly month end which EOM total loan balance relates. Variable : loan_balance Definition: The total loan balance at the last day of the month for the borrower can be positive (debit) or negative (credit). 77

78 This amount can be positive (a debit) showing that a borrower owes the amount, or it can be negative (a credit) showing that the borrower has overpaid the total amount due and is due a refund. The extract will select those borrowers with a credit or debit EOM total balance, but will not select accounts with zero EOM total balance. 78

79 23 Data dictionary for customs border movement Dataset description Contents of dataset: The customs border movement dataset shows the border movement (ie the date of departure from, or arrival in, New Zealand) of New Zealand taxpayers who have borrowed from the Student Loan Scheme or received funding from the Student Allowances Scheme. This information helps to determine the borrower s status in terms of being charged, or not charged, interest to the loan. (Refer also to the overseas based borrower dataset for further details). Summary table IDI variable Primary key Mandatory Format Classification Source variable snz_ird_uid Y Y 9N IRD Number date_start Y DDMMMYYYY Date start date_end Y DDMMMYYYY Date end Detailed information 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, 9 Variable : date_start Definition: Date of departure from NZ Format: DDMMMYYYY The date on which the borrower left New Zealand. Variable : date_end Definition: Date of arrival in NZ Format: DDMMMYYYY 79

80 The date on which the borrower re-entered New Zealand. If this field is blank, the borrower is still overseas. 80

81 24 Data dictionary for overseas based borrower Dataset description Contents of dataset: This dataset is an extract of all borrowers classified as overseas based borrowers (ie away from New Zealand for a period of 181 days consecutively). Overseas based borrower status is required to enable IR to charge interest to the borrower s loan balance. Similarly, the borrower has to be back in New Zealand for 181 days before being classified as a New Zealand based borrower and getting interest free status. The date start and date end used in this dataset come from the customs border movement dataset (see previous section). By nature of the status, this data is always backdated from the date the borrower left New Zealand. Summary table IDI variable Primary key Mandatory Format Classification Source variable snz_ird_uid Y Y 9N IRD Number date_start Y DDMMMYYYY Date start date_finish Y DDMMMYYYY Date end Detailed information 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, 9 Variable : date_start Definition: Date at which overseas based borrower status started. Format: DDMMMYYYY If the borrower is already overseas with overseas based borrower status when the extract runs, then a start date will be given but a finish date may not. 81

82 Variable : date_finish Definition: Date at which overseas based borrower status ended. Format: DDMMMYYYY If the borrower is already overseas with overseas based borrower status when the extract runs, then a start date will be given but a finish date may not. 82

83 25 Data dictionary for overdue debt Summary table IDI variable Primary key Mandatory Format Classification Source variable snz_ird_uid Y Y 9N IRD number date Y N YYYY-MM-DD Date overdue_amount N 13.2N Overdue amount Detailed information 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, 9 Variable : date Definition: Format: Date, YYYY-MM-DD Variable : overdue_amount Definition: Format: Decimal,

84 26 Glossary Term IDI Definition (Stats NZ) The variable s in the IDI SQL database. Mandatory field (IR) Indicates a field which cannot be null. Primary key (Stats NZ) An identifier for a unique database item (may consist of a single item or multiple items in combination). 84