34125 (2026). Francisco Hernandez to the Minister of Revenue
Written Question
Published date: 12 Aug 2026
34125 (2026). Francisco Hernandez to the Minister of Revenue: What algorithm impact assessments, if any, have been done in the Minister’s departments, agencies, crown entities and any other bodies that the Minister is responsible for, if any, since 27 November 2023?
Hon Simon Watts: Officials advise that the majority of algorithms that Inland Revenue uses are business rules that give effect to legislative requirements (tax and social policy) and for business-as-usual activities. These therefore fall outside the intention of the application of the Algorithm Charter for Aotearoa and a full algorithm impact assessment has not been completed.
Where the Charter does apply to Inland Revenue’s use of business rules and machine learning, it is to support human decision making in the management of tax/social policy compliance risk and intervention design. All activities undertaken as a consequence of these algorithms are subject to human oversight and human decision making. Full testing of all algorithms is undertaken, however a formal algorithm impact assessment has not been completed for any tool as no tool has met the threshold to do so under the Charter, in the time period in question.