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9.45.            Maintenance of the BRis conducted continually, primarily on the basis of tax data, as well as on data from the Companies Office, survey feedback, media reports and company reports, among other sources. Units on the BR are stratified into three tiers on the basis of their structure, GST activity and employment numbers, thereby allowing Statistics NZ to focus its resources on the largest businesses. All units are updated primarily using tax data, as well as an annual update survey and other information that supplement and verify the tax information for the larger enterprises. The BR has a monthly quality monitoring programme that also identifies opportunities for quality improvement and for extending the use of administrative data.


Back to D. Country experiences (Chapter 9)


[1] See chapter 3 for a description of the memorandum of understanding between Inland Revenue (IRD) and Statistics New Zealand.

[2] The Goods and Services Tax is a value-added tax that covers almost all business activity.