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IDI Data Dictionary:
Student loans and allowances data
from Inland Revenue
October 2015 edition
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Citation
Statistics New Zealand (2015). IDI Data Dictionary: Student loans and allowances data from
Inland Revenue (October 2015 edition). Available from www.stats.govt.nz.
ISSN 2463-2562 (online)
Published in October 2015 by
Statistics New Zealand
Tatauranga Aotearoa
Wellington, New Zealand
Contact
Statistics New Zealand Information Centre: info@stats.govt.nz
Phone toll-free 0508 525 525
Phone international +64 4 931 4600
www.stats.govt.nz
Contents
1 Purpose of this data dictionary ....................................................................................6
Background ......................................................................................................................6
2 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.................................................................................................................9
3 Data dictionary for repayment deduction exemption ..............................................10
Dataset description ........................................................................................................10
Summary table ...............................................................................................................10
Detailed information .......................................................................................................10
4 Data dictionary for special deduction rate ...............................................................12
Dataset description ........................................................................................................12
Summary table ...............................................................................................................12
Detailed information .......................................................................................................12
5 Data dictionary for outstanding SLCIR amounts .....................................................14
Dataset description ........................................................................................................14
Summary table ...............................................................................................................14
Detailed information .......................................................................................................14
6 Data dictionary for loan transfer details ...................................................................16
Dataset description ........................................................................................................16
Summary table ...............................................................................................................16
Detailed information .......................................................................................................16
7 Data dictionary for financial details...........................................................................22
Dataset description ........................................................................................................22
Summary table ...............................................................................................................22
Detailed information .......................................................................................................24
8 Data dictionary for IR3 keypoints ..............................................................................35
Dataset description ........................................................................................................35
Summary table ...............................................................................................................35
Detailed information .......................................................................................................36
9 Data dictionary for PTS information ..........................................................................42
Dataset description ........................................................................................................42
3
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Summary table ...............................................................................................................42
Detailed information .......................................................................................................42
10 Data dictionary for student loan registration ...........................................................46
Dataset description ........................................................................................................46
Summary table ...............................................................................................................46
Detailed information .......................................................................................................46
11 Data dictionary for student personal details ............................................................48
Dataset description ........................................................................................................48
Summary table ...............................................................................................................48
Detailed information .......................................................................................................48
12 Data dictionary for loan and allowance indicator details........................................51
Dataset description ........................................................................................................51
Summary table ...............................................................................................................51
Detailed information .......................................................................................................51
13 Data dictionary for customs data ..............................................................................53
Dataset description ........................................................................................................53
Summary table ...............................................................................................................53
Detailed information .......................................................................................................53
14 Data dictionary for NRB status ..................................................................................55
Dataset description ........................................................................................................55
Summary table ...............................................................................................................55
Detailed information .......................................................................................................55
15 Data dictionary for HOL status...................................................................................57
Dataset description ........................................................................................................57
Summary table ...............................................................................................................57
Detailed information .......................................................................................................57
16 Data dictionary for employer details .........................................................................59
Dataset description ........................................................................................................59
Summary table ...............................................................................................................59
Detailed information .......................................................................................................59
17 Data dictionary for cross reference ...........................................................................63
Dataset description ........................................................................................................63
Summary table ...............................................................................................................63
Detailed information .......................................................................................................63
18 Data dictionary for address and postcodes .............................................................66
Dataset description ........................................................................................................66
4
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Summary table ...............................................................................................................66
Detailed information .......................................................................................................66
19 Data dictionary for Overseas Based Borrower Compliance Initiative (OBBCI) ....70
Dataset description ........................................................................................................70
Summary table ...............................................................................................................70
Detailed information .......................................................................................................70
20 About the unit record monthly data extract (URMD) datasets ...............................72
Background ....................................................................................................................72
Coverage .......................................................................................................................72
Methodology ..................................................................................................................72
Quality information .........................................................................................................72
Privacy, security, or confidentiality issues .....................................................................73
List of datasets...............................................................................................................73
21 Data dictionary for amount by transaction type ......................................................74
Dataset description ........................................................................................................74
Summary table ...............................................................................................................74
Detailed information .......................................................................................................74
22 Data dictionary for EOM total loan balance ..............................................................77
Dataset description ........................................................................................................77
Summary table ...............................................................................................................77
Detailed information .......................................................................................................77
23 Data dictionary for customs border movement .......................................................79
Dataset description ........................................................................................................79
Summary table ...............................................................................................................79
Detailed information .......................................................................................................79
24 Data dictionary for overseas based borrower ..........................................................81
Dataset description ........................................................................................................81
Summary table ...............................................................................................................81
Detailed information .......................................................................................................81
25 Data dictionary for overdue debt ...............................................................................83
Summary table ...............................................................................................................83
Detailed information .......................................................................................................83
26 Glossary........................................................................................................................84
5
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 2002.
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
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 2002.
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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
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 1992.
Observed population: All student loan borrowers, plus allowance recipients, since the
start of the student loan scheme in 1992.
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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
covered under the Tax Administration Act 1994. 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 name 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
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 name
Primary
key
Mandatory
Format
Classification
name
Source variable
name
snz_uid
Y
Y
N
snz_ird_uid
Y
Y
N
ir_rde_snz_unique_nbr
Y
ir_rde_start_date
Y
Y
YYYY-MM-DD
Date Start
ir_rde_end_date
Y
N
YYYY-MM-DD
Date End
IRD Number
9N
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_rde_snz_unique_nbr
Definition:
10
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Format: Numeric, 9
Name of classification:
Notes:
_________________________________________
Variable name: ir_rde_start_date
Definition: The date the repayment exemption started.
Format: YYYY-MM-DD
Name of classification:
Notes: All available start dates in source system will be extracted.
_________________________________________
Variable name: ir_rde_end_date
Definition: The date the repayment exemption ended.
Format: YYYY-MM-DD
Name of classification:
Notes: All available end dates in source system will be extracted.
_________________________________________
11
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 name
snz_uid
snz_ird_uid
ir_sdr_snz_unique_nbr
ir_sdr_start_date
ir_sdr_end_date
Primary
key
Y
Y
Y
Y
Y
Mandatory
Format
Y
Y
N
N
9N
YYYY-MM-DD
YYYY-MM-DD
Y
N
Classification
name
Source variable
name
IRD Number
Date Start
Date End
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_sdr_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
12
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Notes:
_________________________________________
Variable name: ir_sdr_start_date
Definition: The date from which the special exemption rate was in use.
Format: YYYY-MM-DD
Name of classification:
Notes: All available start dates in source system will be extracted.
_________________________________________
Variable name: ir_sdr_end_date
Definition: The date at which use of the special exemption rate ceased.
Format: YYYY-MM-DD
Name of classification:
Notes: All available end dates in source system will be extracted.
_________________________________________
13
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 name
snz_uid
snz_ird_uid
ir_sdr_snz_unique_nbr
ir_slicr_outstanding_slcir_amt
Primary
key
Y
Y
Y
Mandatory
Format
Y
Y
N
N
N
N
9N
13.2N
Classification
name
Source variable
name
IRD Number
Outstanding
SLCIR Amount
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_sdr_snz_unique_nbr
Definition:
Format: Numeric, 9
14
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes:
_________________________________________
Variable name: ir_slicr_outstanding_slcir_amt
Definition: The amount of any compulsory extra student loan deductions remaining
unpaid.
Format: 13.2 N
Name of classification:
Notes: There will be one record per IRD number in this table.
15
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 name
Mandatory
Format
Y
Y
N
Y
N
N
9N
4N
ir_trn_loan_transfer_date
Y
ir_trn_provider_snz_code
N
YYYYMMDD
4A
ir_trn_ann_principal_amt
Y
13.2N
ir_trn_ann_interest_transferred_amt
Y
13.2N
ir_trn_ann_eligible_base_interest_amt
N
13.2N
ir_trn_ann_eligible_cpi_interest_amt
N
13.2N
ir_trn_ann_tot_eligible_interest_amt
N
13.2N
ir_trn_admin_fee_amt
N
13.2N
ir_trn_living_cost_amt
N
13.2N
Tertiary
Provider Code
Principal
Transferred
Interest
Transferred
Eligible Base
Interest
Eligible CPI
interest
Total Eligible
Interest
Administration
Fee
Living Cost
ir_trn_living_costs_reversal_amt
N
13.2N
LC Reversal
ir_trn_living_costs_recovered_amt
ir_trn_course_related_costs_amt
N
N
13.2N
13.2N
ir_trn_course_related_costs_reversal_amt
ir_trn_loans_lending_misc_amt
N
N
13.2N
13.2N
ir_trn_establishment_fee_amt
N
13.2N
ir_trn_fees_lending_amt
ir_trn_fees_lending_refunded_amt
N
N
13.2N
13.2N
LC Recovered
Course
Related Costs
CRC Reversal
Loans Lending
Misc
Establishment
Fee
Fees Lending
Fees Lending
Refunded
snz_uid
snz_ird_uid
ir_trn_snz_unique_nbr
ir_trn_academic_year_nbr
Primary
key
Y
Y
Y
Y
Classification
name
Source
variable name
IRD Number
Academic
Year
IRD Notified
Date
uni
Detailed information
_________________________________________
Variable name: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_trn_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
Notes: Encrypted by Statistics NZ, unique identifier
_________________________________________
Variable name: ir_trn_academic_year_nbr
Definition: The calendar year that the student studied.
Format: Numeric, 4
Name of classification:
Notes: 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 name: ir_trn_loan_transfer_date
Definition: Loan transfer date when loan was transferred to IRD.
Format: Date, YYYY-MM-DD
Name of classification:
Notes: Only populated until Feb 2012 (when annual loan transfers ceased). Academic
year 2011 onwards should have a blank field or a fictitious date.
_________________________________________
17
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: ir_trn_provider_snz_code
Definition: A numerical code relating to the borrower’s tertiary provider.
Format: Character, 4
Name of classification:
Notes: 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 name: 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).
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: ir_trn_ann_interest_transferred_amt
Definition: For each year the amount of interest transferred to the IRD.
Format: Numeric, 13.2
Name of classification:
Notes: This amount may be zero if the loan has been repaid to StudyLink prior to
transfer.
_________________________________________
Variable name: ir_trn_ann_eligible_base_interest_amt
Definition: For each year the amount of Eligible Base Interest transferred to the IRD.
Format: Numeric, 13.2
Name of classification:
Notes: From 1 April 2007 base and CPI components no longer exist. The first loan
transfer period affected was 28/2/2008.
_________________________________________
Variable name: ir_trn_ann_eligible_cpi_interest_amt
Definition: For each year the amount of Eligible CPI Interest transferred to the IRD.
18
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Format: Numeric, 13.2
Name of classification:
Notes: From 1 April 2007 base and CPI components no longer exist. The first loan
transfer period affected was 28/2/2008.
_________________________________________
Variable name: ir_trn_ann_tot_eligible_interest_amt
Definition:
Format: Numeric, 13.2
Name of classification:
Notes:
________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes: A borrower can be charged either the administration fee or establishment fee but
not both for an academic year.
_________________________________________
Variable name: ir_trn_living_cost_amt
Definition: The summed total of all transactions associated with payment of living costs
made to the borrower.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
19
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: ir_trn_living_costs_recovered_amt
Definition:
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_trn_course_related_costs_amt
Definition: The summed total of all transactions associated with payment of course
related costs made to the borrower.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_trn_establishment_fee_amt
Definition: The summed total of all transactions associated with the charging of
establishment fees to the borrower.
Format: Numeric, 13.2
Name of classification:
20
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Notes: A borrower can be charged either the administration fee or establishment fee but
not both.
_________________________________________
Variable name: ir_trn_fees_lending_amt
Definition: The summed total of all transactions associated with the payment of course
related fees made to the borrower.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
21
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 name
Mandatory
Y
Format
snz_uid
Primary
key
Y
snz_ird_uid
ir_fin_return_year_nbr
Y
Y
Y
Y
N
4N
ir_fin_snz_unique_nbr
ir_fin_residency_status_code
N
Y
9N
2A
ir_fin_study_status_code
N
1A
ir_fin_loan_bal_effective_date_a
mt
Y
13.2N
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
ir_fin_tot_overdue_repmnt_amt
N
13.2N
N
13.2N
ir_fin_period_capital_wrtoff_amt
N
13.2N
ir_fin_tot_capital_wrtoff_amt
N
13.2N
Period Overdue
Repayments
Total Overdue
Repayments
Period Capital
Write Off
Total Capital
Write Off
ir_fin_period_capitalisation_amt
N
13.2N
ir_fin_tot_capitalisation_amt
N
13.2N
22
Classification
name
Source variable
name
N
IRD Number
Return Period
Residency
Status
Study Status
Indicator
Loan Balance by
Effective Date
Period
Capitalisation
Amount
Total
Capitalisation
Amount
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
IDI variable name
Primary
key
Mandatory
Format
ir_fin_period_penalty_amt
N
13.2N
ir_fin_reduced_lpi_amt
N
13.2N
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
ir_fin_period_cred_debt_trn_amt
N
N
13.2N
13.2N
SL Assessment
Period
Credit/Debit
Transfers
Amount
ir_fin_tot_cred_debt_trn_amt
N
13.2N
ir_fin_period_refund_amt
N
13.2N
ir_fin_tot_refund_amt
N
13.2N
Total
Credit/Debit
Transfers
Amount
Period Refund
Amount
Total Refund
Amount
ir_fin_int_free_wrtoff_amt
N
13.2N
ir_fin_period_offset_credit_amt
N
13.2N
ir_fin_tot_offset_credit_amt
N
13.2N
Total Offset
Credit Amount 1
ir_fin_period_offset_credit_volun
tary_pmts_amt
N
13.2N
Period Offset
Credit Amount 2
ir_fin_tot_offset_credit_voluntary
_pmts_amt
ir_fin_exemption_code
N
13.2N
N
3A
Total Offset
Credit Amount 2
Exemption Code
ir_fin_period_xs_repmntbonus_
amt
N
13.2N
ir_fin_tot_xs_repmnt_bonus_am
t
N
13.2N
ir_fin_period_slbor_contributions
_amt
ir_fin_tot_slbor_contributions_a
mt
N
13.2N
N
13.2N
ir_fin_period_slcir_deductions_a
mt
N
13.2N
Period SLCIR
Deductions
ir_fin_tot_slcir_deductions_amt
N
13.2N
Total SLCIR
Deductions
23
Classification
name
Source variable
name
Period Penalties
Amount (all)
Reduced LPI
Interest Free
Write Off
Amount
Period Offset
Credit Amount 1
Period Excess
Repayment
Bonus
Total Excess
Repayment
Bonus
Period SLBOR
Contributions
Total SLBOR
Contributions
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
IDI variable name
Primary
key
Mandatory
Format
Classification
name
Source variable
name
ir_fin_tot_studylink_payments_t
o_date_amt
N
13.2N
StudyLink
Payment
Transactions
ir_fin_loan_bal_process_date_a
mt
Y
13.2N
Loan Balance by
Process Date
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_fin_return_year_nbr
Definition: The tax year/period that the details relate to.
Format: Numeric, 4
Name of classification:
Notes: For example: 2013 return period is from 01/4/2012 to 31/3/2013.
_________________________________________
Variable name: ir_fin_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
Notes: Encrypted by Statistics NZ, unique identifier
24
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
_________________________________________
Variable name: 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 2007.
Format: Character, 2
Name of classification:
Notes: 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 name: ir_fin_study_status_code
Definition: Study Status Indicator
Format: Character, 1
Name of classification:
Notes: 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 name: 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.
Format: Numeric, 13.2
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_fin_int_wrtoff_amt
Definition: The amount of interest written off in respect of tax year 1 April yyyy to 31
March yyyy.
Format: Numeric, 13.2
Name of classification:
Notes: 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 2007. 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 2011. This has been the case since
2001.
_________________________________________
Variable name: 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).
Format: Numeric, 13.2
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
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 name: ir_fin_tot_overdue_repmnt_amt
Definition: The sum total of all overdue repayments to date for the borrower, for all
years.
Format: Numeric, 13.2
Name of classification:
Notes: This will also change from year to year depending on penalties charged or
payments made.
_________________________________________
Variable name: 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
$20.00.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_fin_tot_capital_wrtoff_amt
Definition: The sum total of all Capital Write Offs to date for the borrower, for all years.
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: ir_fin_period_capitalisation_amt
Definition: The amount of a capitalisation in respect of tax year 1 April yyyy to 31 March
yyyy+1.
Format: Numeric, 13.2
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
(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 name: ir_fin_tot_capitalisation_amt
Definition: The sum total of all period capitalisations to date for the borrower, for all
years.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_fin_period_penalty_amt
Definition: The amount of penalties charged in respect of tax year 1 April yyyy to 31
March yyyy+1.
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: ir_fin_reduced_lpi_amt
Definition: The amount of all reversed or remitted late payment interest (LPI)
transactions only.
Format: Numeric, 13.2
Name of classification:
Notes: Refer to Period Penalties Amount (all) for data on all penalties charged &/or
reversed/remitted.
_____________________________________________
Variable name: ir_fin_tot_penalty_amt
Definition: The sum total of all period penalties to date for the borrower, for all years.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
28
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_fin_period_payment_amt
Definition: The sum total of all period payments to date for the borrower, for all years.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_fin_tot_payment_amt
Definition:
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_fin_sl_assessment_amt
Definition: An SL assessment determines a borrower’s ‘repayment obligation’ for the tax
year.
Format: Numeric, 13.2
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
 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 name 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.
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: ir_fin_tot_cred_debt_trn_amt
Definition: The sum total of all credit/debit transfers to date for the borrower, for all
years.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_fin_period_refund_amt
Definition: The net refunds for the tax year.
Format: Numeric, 13.2
Name of classification:
30
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Notes: 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 name: ir_fin_tot_refund_amt
Definition: The sum total of all period refund amounts to date for the borrower, for all
years.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes: Only valid until 2007.
_________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_fin_tot_offset_credit_amt
Definition: The sum total of the above field.
Format: Numeric, 13.2
Name of classification:
Notes: The sum total of all offset transactions
Variable name: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: ir_fin_tot_offset_credit_voluntary_pmts_amt
Definition: A total of the above field.
Format: Numeric, 13.2
Name of classification:
Notes:
________________________________________
Variable name: 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
Name of classification:
Notes: 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 name: 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 2013.
Format: Numeric, 13.2
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
This option was available only from 2010 to 2013 tax years.
_________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
__________________________________________________
Variable name: 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
Format: Numeric, 13.2
Name of classification:
Notes:
__________________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_____________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_____________________________________________
Variable name: ir_fin_tot_studylink_payments_to_date_amt
Definition: A total of all StudyLink transactions at the time the extract is run.
Format: Numeric, 13.2
Name of classification:
Notes:
_____________________________________________
Variable name: 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 2014.
Format: Numeric, 13.2
Name of classification:
Notes: 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
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
Primary
key
Mandatory
Format
snz_uid
Y
Y
N
snz_ird_uid
Y
Y
N
IRD Number
ir_ir3_return_year_nbr
Y
Y
4N
Return Period
N
9N
Y
4N
ir_ir3_sic_code
N
8A
ir_ir3_gross_nz_super_amt
N
13.2N
Gross NZ Super
ir_ir3_gross_salary_wages
_amt
N
13.2N
Gross Salary/Wages
ir_ir3_withholding_paymen
t_amt
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
N
13.2N
Estate/Trust Income
ir_ir3_overseas_income_a
mt
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
IDI variable name
ir_ir3_snz_unique_nbr
ir_ir3_return_version_nbr
Y
35
Classification
name
Source variable
name
Return Version
sic_code
SIC Code
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Mandatory
Format
ir_ir3_tot_rebate_amt
N
13.2N
Total Rebates
ir_ir3_family_assist_entmnt
_amt
N
13.2N
Family Assistance
Entitlement
ir_ir3_student_loan_liable_
income_amt
N
13.2N
SL Liable Income
IDI variable name
Primary
key
Classification
name
Source variable
name
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_ir3_return_year_nbr
Definition: The tax year/period that the details relate to.
Format: Numeric, 4
Name of classification:
Notes: For example: 2013 return period is from 1 April 2012 to 31 March 2013.
_________________________________________
Variable name: ir_ir3_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
36
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Notes: Encrypted by Statistics NZ, unique identifier
_________________________________________
Variable name: ir_ir3_return_version_nbr
Definition: The latest return version number that has an active status.
Format: Numeric, 4
Name of classification:
Notes: 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 name: ir_ir3_sic_code
Definition: Employee’s industry code.
Format: Character, 8
Name of classification: sic_code
Notes:
_________________________________________
Variable name: ir_ir3_gross_nz_super_amt
Definition: Gross New Zealand superannuation payments received
Format: Numeric, 13.2
Name of classification:
Notes: For years 1997, 1998 and 1999 only as NZ Super is included with gross
salary/wages for years 2000 onwards.
_________________________________________
Variable name: ir_ir3_gross_salary_wages_amt
Definition: Gross New Zealand salary/wages received
Format: Numeric, 13.2
Name of classification:
Notes: Includes withholding payments for years 1997, 1998 and 1999. Includes NZ
Super for years 2000 and onwards.
_________________________________________
Variable name: ir_ir3_withholding_payment_amt
Definition: Withholding Payment
Format: Numeric, 13.2
37
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes: For years 2000 onwards, as withholding payments are included with gross
salary/wages for years 1997, 1998 and 1999. Withholding payments are referred to as
scheduler payments from April 2008.
_________________________________________
Variable name: ir_ir3_gross_int_amt
Definition: Total gross interest received by the borrower.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_ir3_gross_dividend_amt
Definition: Total gross dividend received by the borrower.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_ir3_estate_trust_income_amt
Definition: Total estate/trust income received by the borrower.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_ir3_overseas_income_amt
Definition: Total amount of income earned overseas where the borrower is a resident of
NZ for tax purposes.
Format: Numeric, 13.2
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: ir_ir3_sholder_income_amt
Definition: Total amount of shareholder salary received by the borrower.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_ir3_rent_income_amt
Definition: Total net profit/loss (rental income less expenses) received from any rental
property owned by the borrower.
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: ir_ir3_selfemp_income_amt
Definition: Total net profit/loss (self-employed income less expenses) received from any
self-employed business.
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: ir_ir3_other_income_amt
Definition: Any other income received eg selling shares, cash jobs/tips etc.
Format: Numeric, 13.2
39
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes:
_________________________________________
Variable name: ir_ir3_tot_expenses_amt
Definition: The total amount claimed as expenses by the borrower.
Format: Numeric, 13.2
Name of classification:
Notes: For example, the fee for having someone complete your tax return, commission
on interest/dividend income etc.
_________________________________________
Variable name: ir_ir3_taxable_income_amt
Definition: The amount of taxable income for the period.
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: ir_ir3_tax_on_taxable_income_amt
Definition: The calculated tax on the taxable income.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_ir3_tot_rebate_amt
Definition: The total value of rebates claimed in the IR3 individual tax return for this
period.
Format: Numeric, 13.2
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: ir_ir3_family_assist_entmnt_amt
Definition: The total amount of family assistance the borrower is entitled to each year.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
41
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 name
Primary
key
Mandatory
Format
Classification
name
Source variable
name
snz_uid
Y
Y
N
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
N
13.2N
Gross NZ Super
ir_pts_gross_salary_wages
_amt
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
N
13.2N
Taxable Income
ir_pts_tax_on_taxable_inc
ome_amt
N
13.2N
Tax on Taxable
Income
ir_pts_total_rebate_amt
N
13.2N
Total Rebates
ir_pts_family_assist_entmn
t_amt
N
13.2N
Family Assistance
Entitlement
ir_pts_student_loan_liable
_income_amt
N
13.2N
SL Liable Income
Detailed information
_________________________________________
Variable name: 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
Name of classification:
42
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_pts_return_period_nbr
Definition: The tax year/period that the details relate to.
Format: Numeric, 4
Name of classification:
Notes: For example: 2011 return period is from 1/4/2010 to 31/3/2011.
_________________________________________
Variable name: ir_pts_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
Notes:
_________________________________________
Variable name: ir_pts_gross_nz_super_amt
Definition: Gross New Zealand superannuation payments received.
Format: Numeric, 13.2
Name of classification:
Notes: Field used for years 1997, 1998 and 1999 only as NZ Super is included in gross
salary/wages for years 2000 onwards.
_________________________________________
Variable name: ir_pts_gross_salary_wages_amt
Definition: Gross New Zealand salary/wages received
Format: Numeric, 13.2
43
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes: Includes NZ Super for years 2000 onwards.
_________________________________________
Variable name: ir_pts_gross_interest_amt
Definition: Total gross interest received by the borrower.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_pts_gross_dividend_amt
Definition: Total gross dividend received by the borrower.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_pts_expense_claim_amt
Definition: The total amount claimed as expenses by the borrower.
Format: Numeric, 13.2
Name of classification:
Notes: For example, fee for having someone complete your tax return, commission on
interest/dividend income etc.
_________________________________________
Variable name: ir_pts_taxable_income_amt
Definition: The amount of taxable income for the period.
Format: Numeric, 13.2
Name of classification:
Notes: This field is used to calculate the SL assessment.
_________________________________________
Variable name: ir_pts_tax_on_taxable_income_amt
Definition: The calculated tax on the taxable income.
Format: Numeric, 13.2
44
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes:
_________________________________________
Variable name: ir_pts_total_rebate_amt
Definition: The total value of rebates claimed in the PTS for this period.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: ir_pts_family_assist_entmnt_amt
Definition: The total amount of family assistance the borrower is entitled to.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
Variable name: 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.
Format: Numeric, 13.2
Name of classification:
Notes:
_________________________________________
45
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
Primary
key
Mandatory
snz_uid
Y
Y
N
snz_ird_uid
Y
Y
N
N
9N
Y
YYYY-MMDD
Start Date of Student
Loan Registration
ir_reg_loan_end_date
N
YYYY-MMDD
Stop Date of Student
Loan
ir_reg_end_reason_code
N
2A
IDI variable name
ir_reg_snz_unique_nbr
ir_reg_loan_start_date
Y
Format
Classification
name
Source variable
name
IRD Number
reason
End Reason Code
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
46
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
_________________________________________
Variable name: ir_reg_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
Notes:
_______________________________________
Variable name: ir_reg_loan_start_date
Definition: Start date of the student loan registration record.
Format: Date, YYYY-MM-DD
Name of classification:
Notes: Start date should be after October 1992 however some registrations do have an
earlier date. This does not affect any interest calculation.
_______________________________________
Variable name: ir_reg_loan_end_date
Definition: The stop date of the student loan registration record.
Format: YYYY-MM-DD
Name of classification:
Notes: 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 name: ir_reg_end_reason_code
Definition: The reason for ending the student loan
Format: Character, 2
Name of classification: reason
Notes: This specific code is only included where there is a Stop date.
__________________________________________________
47
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
Primary
key
Mandatory
snz_uid
Y
Y
N
snz_ird_uid
Y
Y
N
IDI variable name
Format
Classification
Source variable name
name
ir_per_snz_unique_nbr
IRD Number
N
ir_per_birth_montyh_nbr
N
N
ir_per_birth_year_nbr
N
4N
ir_per_id_code
N
1A
ir_per_sex_snz_code
1A
ir_per_sex_imp_code
1A
Month of Birth
Year of Birth
id
Type of Identification
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_per_snz_unique_nbr
Definition:
48
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Format: Numeric
Name of classification:
Notes:
_______________________________________
Variable name: ir_per_birth_month_nbr
Definition: Month in which person was born
Format: Numeric
Name of classification:
Notes:
_________________________________________
Variable name: ir_per_birth_year_nbr
Definition: Year of birth for each student loan borrower where known.
Format: Numeric, 4
Name of classification:
Notes: This field may not be accurate due to it not needing validation.
_________________________________________
Variable name: ir_per_id_code
Definition:
Format: Character, 1
Name of classification: id
Notes:
_________________________________________
Variable name: ir_per_sex_code
Definition: Sex, coded by SNZ
Format: Character, 1
Name of classification:
Notes:
_________________________________________
Variable name: ir_per_sex_imp_code
Definition:
Format: Character, 1
49
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes:
_________________________________________
50
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
Primary
key
Mandatory
snz_uid
Y
Y
N
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
IDI variable name
Format
Classification
Source variable name
name
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_lai_return_year_nbr
Definition: The tax year/period that the details relate to.
51
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Format: Numeric, 4
Name of classification:
Notes: For example: 2011 return period is from 1 April 2010 to 31 March 2011.
_________________________________________
Variable name: ir_lai_snz_unique_nbr
Definition:
Format: Numeric
Name of classification:
Notes:
_______________________________________
Variable name: 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
Name of classification:
Notes: 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 name: ir_lai_support_ind_nbr
Definition: The form of support the student receives
Format: Numeric, 1
Name of classification:
Notes: Maximum history based on:
0 = student loan only,
1 = student allowance only,
2 = student loan and allowance
_________________________________________
52
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
Primary
key
Mandatory
snz_uid
Y
Y
N
snz_ird_uid
Y
Y
N
ir_cus_snz_unique_nbr
Y
Y
9N
ir_cus_exit_date
Y
N
YYYY-MMDD
Date Depart
ir_cus_entry_date
Y
N
YYYY-MMDD
Date Arrive
IDI variable name
Format
Classification
Source variable name
name
IRD Number
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
53
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: ir_cus_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
Notes:
_________________________________________
Variable name: ir_cus_exit_date
Definition: Date depart = Date Start
Format: Date, YYYY-MM-DD
Name of classification:
Notes:
_________________________________________
Variable name: ir_cus_entry_date
Definition: Date arrive = date end
Format: Date, YYYY-MM-DD
Name of classification:
Notes:
___________________________________________________________
54
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 2009. 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
Primary
key
Mandatory
snz_uid
Y
Y
N
snz_ird_uid
Y
Y
N
ir_nrb_snz_unique_nbr
Y
Y
9N
ir_nrb_start_date
Y
Y
YYYY-MMDD
Date Start
ir_nrb_end_date
Y
N
YYYY-MMDD
Date Finish
ir_nrb_nrb_flag_code
Y
Y
3A
NRB Flag Rule
IDI variable name
Format
Classification
Source variable name
name
IRD Number
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
55
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
_________________________________________
Variable name: ir_nrb_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
Notes:
_________________________________________
Variable name: ir_nrb_start_date
Definition: Date at which NRB (non-resident borrower) status started.
Format: Date, YYYY-MM-DD
Name of classification:
Notes:
_________________________________________
Variable name: ir_nrb_end_date
Definition: Date on which NRB (non-resident borrower) status was ended.
Format: Date, YYYY-MM-DD
Name of classification:
Notes:
_________________________________________
Variable name: 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 2007.
Format: Character, 3
Name of classification:
Notes: Either 325 or 183 contained in this field.
_________________________________________
56
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 2009. 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 2012.
Repayment holiday was reduced to one year, on application only, provided the borrower
furnishes details for an alternate contact person, from 1 April 2012.
Summary table
Primary
key
Mandatory
snz_uid
Y
Y
N
snz_ird_uid
Y
Y
N
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
IDI variable name
Format
Classification
name
Source variable
name
IRD Number
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes:
_________________________________________
Variable name: ir_nrb_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
Notes:
_________________________________________
Variable name: ir_hol_start_date
Definition: Date at which the repayment holiday status started.
Format: Date, YYYY-MM-DD
Name of classification:
Notes: 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 2007.
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 2008.
_________________________________________
Variable name: ir_hol_end_date
Definition: Date on which the repayment holiday status was ended.
Format: Date, YYYY-MM-DD
Name of classification:
Notes: 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 2043.
___________________________________________
58
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 name
Primary
key
Mandatory
Format
snz_uid
Y
Y
N
snz_ird_uid
Y
Y
N
IRD Number
ir_emp_return_period_nbr
Y
Y
4N
Return Period
N
9N
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-MMDD
Stop date
ir_emp_snz_unique_nbr
ir_emp_employer_ird_nbr
Y
Classification
name
Source variable
name
Detailed information
_________________________________________
Variable name: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_emp_return_period_nbr
Definition: The tax year/period that the details relate to.
Format: Numeric, 4
Name of classification:
Notes: For example: 2013 return period is from 1 April 2012 to 31 March 2013.
_________________________________________
Variable name: ir_nrb_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
_________________________________________
Variable name: ir_emp_employer_sic_code
Definition: A six digit code identifying the employer’s industry (where available).
Format: Character, 8
60
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes:
_________________________________________
Variable name: ir_emp_gross_earnings_amt
Definition:
Format: Numeric, 13.2
Name of classification:
Notes: 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 name: 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.
Format: Numeric, 13.2
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: ir_emp_empt_end_date
Definition: Date recorded as the stop date of employment.
Format: Date, YYYY-MM-DD
Name of classification:
Notes: This field is unreliable as not all employers use this field and it is not enforced.
_________________________________________
62
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
Mandatory
Format
snz_uid
N
9N
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
N
3A
ir_xrf_first_year_nbr
N
N
ir_xrf_latest_year_nbr
N
N
ir_xrf_ird_timestamp_dat
e
Y
YYYY-MM-DD
IDI variable name
Primary
key
Classification
Source variable name
name
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: ir_xrf_from_snz_ird_uid
Definition:
Format: Numeric
Name of classification:
Notes:
_________________________________________
Variable name: ir_xrf_to_snz_ird_uid
Definition:
63
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Format: Numeric
Name of classification:
Notes:
_________________________________________
Variable name: ir_xrf_applied_date
Definition:
Format: date, YYYY-MM-DD
Name of classification:
Notes:
_________________________________________
Variable name: ir_xrf_ceased_date
Definition:
Format: Date, YYYY-MM-DD
Name of classification:
Notes:
_________________________________________
Variable name: ir_xrf_reference_type_code
Definition:
Format: Character, 3A
Name of classification:
Notes:
_________________________________________
Variable name: ir_xrf_first_year_nbr
Definition:
Format: Numeric,
Name of classification:
Notes:
_________________________________________
Variable name: ir_xrf_latest_year_nbr
Definition:
Format: Numeric,
Name of classification:
64
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Notes:
_________________________________________
Variable name: ir_xrf_ird_timestamp_date
Definition:
Format: YYYY-MM-DD
Name of classification:
Notes:
_________________________________________
65
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
Primary
key
Mandatory
Format
snz_uid
Y
Y
N
snz_ird_uid
Y
IDI variable name
Classification
name
Y
N
ir_apc_location_nbr
Y
N
ir_apc_address_type_code
N
4A
ir_apc_snz_uinque_nbr
N
9N
ir_apc_applied_date
Y
YYYY-MM-DD
ir_apc_tax_type_code
N
3A
ir_apc_main_address_ind
N
4A
ir_apc_post_code
N
6A
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
Source variable
name
IRD Number
Address Type
Date Applied
Post Code
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
represent the same identity, the identifier may change. This variable is encrypted by Statistics
New Zealand.
Format: Numeric
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_location_nbr
Definition:
Format: Numeric
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_address_type_code
Definition: Shows whether the address record is for the borrower’s main location or postal
address.
Format: Character, 4
Name of classification:
Notes: Value will be either ‘L’ (main location) or ‘P’ (postal).
_________________________________________
Variable name: ir_apc_snz_unique_nbr
Definition:
Format: Numeric, 9
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_applied_date
Definition:
Format: Date, YYYY-MM-DD
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_tax_type_code
Definition:
67
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Format: Character, 3
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_main_address_ind
Definition:
Format: Character, 4
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_post_code
Definition: The borrowers post code
Format: Character, 6
Name of classification:
Notes: The post code supplied for the main location or postal address.
_________________________________________
Variable name: ir_apc_address_status_code
Definition:
Format: Character, 4
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_ceased_date
Definition:
Format: Date, YYYY-MM-DD
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_ird_timestamp_date
Definition:
Format: Date, YYYY-MM-DD
Name of classification:
68
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Notes:
_________________________________________
Variable name: ir_apc_region_code
Definition:
Format: Character, 2
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_ta_code
Definition:
Format: Character, 3
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_meshblock_code
Definition:
Format: Character, 7
Name of classification:
Notes:
_________________________________________
Variable name: ir_apc_meshblock_imputed_ind
Definition:
Format: Character, 1
Name of classification:
Notes:
_________________________________________
69
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 name
ird_nbr
Primary
key
Mandatory
Format
Y
Classification
name
Source variable
name
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 name: ird_nbr
Definition: Individual Tax Number
Format: Numeric, 9
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes: Value will be Y
_________________________________________
Variable name: campaign_date
Definition: Date the campaign started
Format: Date, DDMMMYYYY
Name of classification:
Notes:
70
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
71
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 1992.
Observed population: All student loan borrowers since the start of the Student Loan
Scheme in 1992.
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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
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 1994.
The IR student loans and allowances data tables that are accessible to researchers do
not contain any name 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
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
name
Primary
key
Mandatory
snz_ird_uid
Y
Y
9N
IRD Number
month
Y
N
DDMMMYYYY
Month
transaction_type
Format
Classification
name
Y
amount
1A
transaction type
13.2N
Source variable
name
Transaction type
Amount
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_______________________________________
Variable name: month
Definition: The month in which the transaction occurred.
Format: DDMMMYYYY
Name of classification:
Notes: 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 2014.
_______________________________________
74
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: 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
Name of classification: transaction type
Notes:
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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
_______________________________________
Variable name: amount
Definition: Sum of transaction type by borrower for the month
Format: 13.2N
Name of classification:
Notes:
_______________________________________
76
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
Primary
key
Mandatory
snz_ird_uid
Y
Y
month
Y
IDI variable name
Format
Classification
name
loan_balance
Source variable
name
9N
IRD Number
DDMMMYYYY
Month
13.2N
Total loan balance
Detailed information
________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: 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
Name of classification:
Notes: The quarterly month end which EOM total loan balance relates.
________________________________________
Variable name: loan_balance
Definition: The total loan balance at the last day of the month for the borrower – can be
positive (debit) or negative (credit).
Format: Numeric, 13.2
Name of classification:
77
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Notes: 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
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
Primary
key
Mandatory
snz_ird_uid
Y
Y
date_start
date_end
IDI variable name
Format
Classification
name
Source variable
name
9N
IRD Number
Y
DDMMMYYYY
Date start
Y
DDMMMYYYY
Date end
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: date_start
Definition: Date of departure from NZ
Format: DDMMMYYYY
Name of classification:
Notes: The date on which the borrower left New Zealand.
_________________________________________
Variable name: date_end
Definition: Date of arrival in NZ
Format: DDMMMYYYY
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IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Name of classification:
Notes: The date on which the borrower re-entered New Zealand. If this field is blank, the
borrower is still overseas.
_________________________________________
80
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
Primary
key
Mandatory
snz_ird_uid
Y
Y
date_start
date_finish
IDI variable name
Format
Classification
name
Source variable
name
9N
IRD Number
Y
DDMMMYYYY
Date start
Y
DDMMMYYYY
Date end
Detailed information
_________________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: date_start
Definition: Date at which overseas based borrower status started.
Format: DDMMMYYYY
Name of classification:
Notes: 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
IDI Data Dictionary: Student loans and allowances data from Inland Revenue (October 2015 edition)
Variable name: date_finish
Definition: Date at which overseas based borrower status ended.
Format: DDMMMYYYY
Name of classification:
Notes: 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
25 Data dictionary for overdue debt
Summary table
IDI variable
name
Primary key
snz_ird_uid
Y
Y
9N
IRD number
date
Y
N
YYYY-MM-DD
Date
N
13.2N
Overdue amount
Mandatory
Format
Classification
name
overdue_amount
Source variable
name
Detailed information
___________________________________
Variable name: 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
Name of classification:
Notes:
_________________________________________
Variable name: date
Definition:
Format: Date, YYYY-MM-DD
Notes:
_________________________________________
Variable name: overdue_amount
Definition:
Format: Decimal, 13.2
Notes:
_________________________________________
83
26 Glossary
Term
Definition
IDI name
(Stats NZ) The variable names 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