[IN CONFIDENCE RELEASE EXTERNAL]
2 February 2023
George Smith
Dear George Smith
Thank you for your request made under the Official Information Act 1982 (OIA), received
on 21 December 2022. You requested the following:
Please supply the total amount of GST raised from the sale of firearms and
ammunition in New Zealand for the years 2017-2022.
Businesses use Australian and New Zealand Standard Industrial Classification (ANZSIC)
codes which can identify the industry they operate in.
An example of an ANZSIC code relevant to your enquiry would be G424130 – firearm
retailing. Most businesses that carry firearms would, however, use a more general code
such as G424100 – sport and camping equipment retailing, as they would also carry other
items besides firearms and ammunition.
When Inland Revenue receives GST information from businesses, the detail as to which
specific goods the GST was collected from is not provided, only the aggregate totals. The
level of specificity you are seeking is not provided by GST return information.
Furthermore, Inland Revenue does not receive any details about GST collected at the
border by Customs New Zealand.
As such, your request is refused under section 18(g) of the OIA, the requested information
is not held by Inland Revenue, and we do not believe it is held by another agency.
Right of Review
If you disagree with my decision on your OIA request, you can ask an Inland Revenue
review officer to review my decision. To ask for an internal review, please email the
Commissioner of Inland Revenue at: [email address].
Alternatively, under section 28(3) of the OIA, you have the right to ask the Ombudsman
to investigate and review my decision. You can contact the office of the Ombudsman by
email at:
[email address].
If you choose to have an internal review, you can still ask the Ombudsman for a review.
Thank you again for your request.
Yours sincerely
Sandra Watson
Policy Lead – Forecasting and Analysis
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www.ird.govt.nz
Ref: 23OIA1683
