Appendix: Management Structure of the Corporates Division

The Corporates Division was established in March 1994 following the 1992 Taxpayer Audit Review, with the purpose of focusing on large corporate taxpayers with an annual turnover greater than $100 million. The Division initially provided only audit services but, following the Organisational Review, other services relating to the same group of taxpayers (such as debt collection) were moved from the service centres to the Division. The Division is structured on industry lines in the sectors illustrated below.

Each sector is responsible for a relatively small number of taxpayers, making case selection and audit coverage more straightforward than for service centres. In respect of the “top ten” taxpayers (in terms of turnover), in each sector there is a close relationship with an IRD account manager. In some of the largest companies, the IRD has a permanent presence. A typical sector structure is illustrated below.