{
  "better_direction": null,
  "coverage": {
    "end": "2025-06-30",
    "start": "1993-07-01"
  },
  "description": "Expenses of the core Crown on an accrual basis from 1994. Treasury notes these include items such as depreciation on physical assets but not capital spending.",
  "id": "core-crown-expenses",
  "issues": [],
  "kind": "level",
  "limitations": [
    "Excludes capital spending (e.g. building a hospital is not an expense in the year it is built; depreciation is).",
    "Before 1994 the comparable measure is cash \"financial net expenditure\", which is not directly comparable.",
    "Accounting basis changes in 1997 (IFRS), 2005 (PBE restatement) and 2019/2020 (new PBE standards)."
  ],
  "provenance": {
    "adapter": "treasury-hfi",
    "origin": "https://www.treasury.govt.nz/sites/default/files/2026-01/fiscaltimeseries1972-2025-year-end25.xlsx",
    "retrieved_at": "2026-10-10T18:15:21.570Z",
    "sha256": "de59f9028a81a697ee66eea04861edfd8e2c3a7e472b3b8798d976951964f70f",
    "snapshot": "data/raw/treasury-hfi/2026-10-10_de59f9028a81.xlsx"
  },
  "related": [
    "core-crown-expenses-by-function",
    "total-crown-expenses",
    "core-crown-revenue"
  ],
  "series": [
    {
      "frequency": "annual",
      "group": "Spending",
      "id": "core-crown-expenses.nzd-m",
      "notes": [
        "* GAAP data for these years has not been backdated on IFRS basis",
        "† Data for these years inclusive of GST",
        "1 Includes Heritage, culture and recreation, primary services, Housing and Community devlopment; and environmental protection",
        "^ Total Crown expenses have been restated to exclude Income Related Rent Subsidy expense between government reporting entities",
        "# 2019 results have been restated in the adoption of new PBE standards.  Further information can be found in note 28 of the 2019/20 financial statements of government."
      ],
      "observations": [
        {
          "basis": "old-gaap",
          "end": "1994-06-30",
          "label": "1993/94",
          "markers": [
            "*"
          ],
          "period": "1994-06-30",
          "start": "1993-07-01",
          "value": 28476
        },
        {
          "basis": "old-gaap",
          "end": "1995-06-30",
          "label": "1994/95",
          "markers": [
            "*"
          ],
          "period": "1995-06-30",
          "start": "1994-07-01",
          "value": 29214
        },
        {
          "basis": "old-gaap",
          "end": "1996-06-30",
          "label": "1995/96",
          "markers": [
            "*"
          ],
          "period": "1996-06-30",
          "start": "1995-07-01",
          "value": 30483
        },
        {
          "basis": "ifrs",
          "end": "1997-06-30",
          "label": "1996/97",
          "period": "1997-06-30",
          "start": "1996-07-01",
          "value": 31367.962406
        },
        {
          "basis": "ifrs",
          "end": "1998-06-30",
          "label": "1997/98",
          "period": "1998-06-30",
          "start": "1997-07-01",
          "value": 32981.9473684
        },
        {
          "basis": "ifrs",
          "end": "1999-06-30",
          "label": "1998/99",
          "period": "1999-06-30",
          "start": "1998-07-01",
          "value": 33938.5714286
        },
        {
          "basis": "ifrs",
          "end": "2000-06-30",
          "label": "1999/00",
          "period": "2000-06-30",
          "start": "1999-07-01",
          "value": 34828.5263158
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        {
          "basis": "ifrs",
          "end": "2001-06-30",
          "label": "2000/01",
          "markers": [
            "^"
          ],
          "period": "2001-06-30",
          "start": "2000-07-01",
          "value": 36558.5488722
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        {
          "basis": "ifrs",
          "end": "2002-06-30",
          "label": "2001/02",
          "markers": [
            "^"
          ],
          "period": "2002-06-30",
          "start": "2001-07-01",
          "value": 37512.7017444
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        {
          "basis": "ifrs",
          "end": "2003-06-30",
          "label": "2002/03",
          "markers": [
            "^"
          ],
          "period": "2003-06-30",
          "start": "2002-07-01",
          "value": 39897.4827068
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        {
          "basis": "ifrs",
          "end": "2004-06-30",
          "label": "2003/04",
          "markers": [
            "^"
          ],
          "period": "2004-06-30",
          "start": "2003-07-01",
          "value": 41882.1737068
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        {
          "basis": "pbe",
          "end": "2005-06-30",
          "label": "2004/05",
          "markers": [
            "^"
          ],
          "period": "2005-06-30",
          "start": "2004-07-01",
          "value": 44660
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        {
          "basis": "pbe",
          "end": "2006-06-30",
          "label": "2005/06",
          "markers": [
            "^"
          ],
          "period": "2006-06-30",
          "start": "2005-07-01",
          "value": 49084
        },
        {
          "basis": "pbe",
          "end": "2007-06-30",
          "label": "2006/07",
          "markers": [
            "^"
          ],
          "period": "2007-06-30",
          "start": "2006-07-01",
          "value": 53764
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        {
          "basis": "pbe",
          "end": "2008-06-30",
          "label": "2007/08",
          "markers": [
            "^"
          ],
          "period": "2008-06-30",
          "start": "2007-07-01",
          "value": 56753
        },
        {
          "basis": "pbe",
          "end": "2009-06-30",
          "label": "2008/09",
          "markers": [
            "^"
          ],
          "period": "2009-06-30",
          "start": "2008-07-01",
          "value": 63711
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        {
          "basis": "pbe",
          "end": "2010-06-30",
          "label": "2009/10",
          "markers": [
            "^"
          ],
          "period": "2010-06-30",
          "start": "2009-07-01",
          "value": 63554
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        {
          "basis": "pbe",
          "end": "2011-06-30",
          "label": "2010/11",
          "markers": [
            "^"
          ],
          "period": "2011-06-30",
          "start": "2010-07-01",
          "value": 70099
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        {
          "basis": "pbe",
          "end": "2012-06-30",
          "label": "2011/12",
          "markers": [
            "^"
          ],
          "period": "2012-06-30",
          "start": "2011-07-01",
          "value": 68939
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        {
          "basis": "pbe",
          "end": "2013-06-30",
          "label": "2012/13",
          "markers": [
            "^"
          ],
          "period": "2013-06-30",
          "start": "2012-07-01",
          "value": 69962
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        {
          "basis": "pbe",
          "end": "2014-06-30",
          "label": "2013/14",
          "markers": [
            "^"
          ],
          "period": "2014-06-30",
          "start": "2013-07-01",
          "value": 71174
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        {
          "basis": "pbe",
          "end": "2015-06-30",
          "label": "2014/15",
          "markers": [
            "^"
          ],
          "period": "2015-06-30",
          "start": "2014-07-01",
          "value": 72363
        },
        {
          "basis": "pbe",
          "end": "2016-06-30",
          "label": "2015/16",
          "markers": [
            "^"
          ],
          "period": "2016-06-30",
          "start": "2015-07-01",
          "value": 73929
        },
        {
          "basis": "pbe",
          "end": "2017-06-30",
          "label": "2016/17",
          "markers": [
            "^"
          ],
          "period": "2017-06-30",
          "start": "2016-07-01",
          "value": 76339
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        {
          "basis": "pbe",
          "end": "2018-06-30",
          "label": "2017/18",
          "markers": [
            "^"
          ],
          "period": "2018-06-30",
          "start": "2017-07-01",
          "value": 80576
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        {
          "basis": "pbe",
          "end": "2019-06-30",
          "label": "2018/19",
          "markers": [
            "^",
            "#"
          ],
          "period": "2019-06-30",
          "start": "2018-07-01",
          "value": 86959
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        {
          "basis": "pbe",
          "end": "2020-06-30",
          "label": "2019/20",
          "period": "2020-06-30",
          "start": "2019-07-01",
          "value": 108832
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        {
          "basis": "pbe",
          "end": "2021-06-30",
          "label": "2020/21",
          "period": "2021-06-30",
          "start": "2020-07-01",
          "value": 107764
        },
        {
          "basis": "pbe",
          "end": "2022-06-30",
          "label": "2021/22",
          "period": "2022-06-30",
          "start": "2021-07-01",
          "value": 125641
        },
        {
          "basis": "pbe",
          "end": "2023-06-30",
          "label": "2022/23",
          "period": "2023-06-30",
          "start": "2022-07-01",
          "value": 127574
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        {
          "basis": "pbe",
          "end": "2024-06-30",
          "label": "2023/24",
          "period": "2024-06-30",
          "start": "2023-07-01",
          "value": 138998
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        {
          "basis": "pbe",
          "end": "2025-06-30",
          "label": "2024/25",
          "period": "2025-06-30",
          "start": "2024-07-01",
          "value": 141675
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      ],
      "period_convention": "Fiscal years. Year ended 31 March to 1989, year ended 30 June from 1990 (the April–June 1989 quarter falls between the two).",
      "source_label": "Core Crown Expenses",
      "title": "Core Crown expenses",
      "unit": "nzd_millions"
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    {
      "frequency": "annual",
      "group": "Spending",
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      "notes": [
        "* GAAP data for these years has not been backdated on IFRS basis",
        "† Data for these years inclusive of GST",
        "1 Includes Heritage, culture and recreation, primary services, Housing and Community devlopment; and environmental protection",
        "^ Total Crown expenses have been restated to exclude Income Related Rent Subsidy expense between government reporting entities",
        "# 2019 results have been restated in the adoption of new PBE standards.  Further information can be found in note 28 of the 2019/20 financial statements of government."
      ],
      "observations": [
        {
          "basis": "old-gaap",
          "end": "1994-06-30",
          "label": "1993/94",
          "markers": [
            "*"
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          "period": "1994-06-30",
          "start": "1993-07-01",
          "value": 33.099696621
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        {
          "basis": "old-gaap",
          "end": "1995-06-30",
          "label": "1994/95",
          "markers": [
            "*"
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          "period": "1995-06-30",
          "start": "1994-07-01",
          "value": 31.7899387358
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        {
          "basis": "old-gaap",
          "end": "1996-06-30",
          "label": "1995/96",
          "markers": [
            "*"
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          "period": "1996-06-30",
          "start": "1995-07-01",
          "value": 31.2428255166
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        {
          "basis": "ifrs",
          "end": "1997-06-30",
          "label": "1996/97",
          "period": "1997-06-30",
          "start": "1996-07-01",
          "value": 30.7212794731
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        {
          "basis": "ifrs",
          "end": "1998-06-30",
          "label": "1997/98",
          "period": "1998-06-30",
          "start": "1997-07-01",
          "value": 31.4359284093
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        {
          "basis": "ifrs",
          "end": "1999-06-30",
          "label": "1998/99",
          "period": "1999-06-30",
          "start": "1998-07-01",
          "value": 31.3676766503
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        {
          "basis": "ifrs",
          "end": "2000-06-30",
          "label": "1999/00",
          "period": "2000-06-30",
          "start": "1999-07-01",
          "value": 30.3744211922
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        {
          "basis": "ifrs",
          "end": "2001-06-30",
          "label": "2000/01",
          "markers": [
            "^"
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          "period": "2001-06-30",
          "start": "2000-07-01",
          "value": 29.9147762212
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        {
          "basis": "ifrs",
          "end": "2002-06-30",
          "label": "2001/02",
          "markers": [
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          "period": "2002-06-30",
          "start": "2001-07-01",
          "value": 28.8685821817
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        {
          "basis": "ifrs",
          "end": "2003-06-30",
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            "^"
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          "period": "2003-06-30",
          "start": "2002-07-01",
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          "basis": "ifrs",
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          "basis": "pbe",
          "end": "2005-06-30",
          "label": "2004/05",
          "markers": [
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          "period": "2005-06-30",
          "start": "2004-07-01",
          "value": 28.4815979286
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        {
          "basis": "pbe",
          "end": "2006-06-30",
          "label": "2005/06",
          "markers": [
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          "period": "2006-06-30",
          "start": "2005-07-01",
          "value": 29.8450107319
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        {
          "basis": "pbe",
          "end": "2007-06-30",
          "label": "2006/07",
          "markers": [
            "^"
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          "period": "2007-06-30",
          "start": "2006-07-01",
          "value": 30.649252923
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        {
          "basis": "pbe",
          "end": "2008-06-30",
          "label": "2007/08",
          "markers": [
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          "period": "2008-06-30",
          "start": "2007-07-01",
          "value": 30.0394859417
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        {
          "basis": "pbe",
          "end": "2009-06-30",
          "label": "2008/09",
          "markers": [
            "^"
          ],
          "period": "2009-06-30",
          "start": "2008-07-01",
          "value": 33.5538269511
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        {
          "basis": "pbe",
          "end": "2010-06-30",
          "label": "2009/10",
          "markers": [
            "^"
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          "period": "2010-06-30",
          "start": "2009-07-01",
          "value": 32.2030463026
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        {
          "basis": "pbe",
          "end": "2011-06-30",
          "label": "2010/11",
          "markers": [
            "^"
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          "period": "2011-06-30",
          "start": "2010-07-01",
          "value": 34.009324801
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        {
          "basis": "pbe",
          "end": "2012-06-30",
          "label": "2011/12",
          "markers": [
            "^"
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          "period": "2012-06-30",
          "start": "2011-07-01",
          "value": 32.0358933608
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        {
          "basis": "pbe",
          "end": "2013-06-30",
          "label": "2012/13",
          "markers": [
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          "period": "2013-06-30",
          "start": "2012-07-01",
          "value": 31.9194463074
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        {
          "basis": "pbe",
          "end": "2014-06-30",
          "label": "2013/14",
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          "start": "2013-07-01",
          "value": 30.0150129888
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        {
          "basis": "pbe",
          "end": "2015-06-30",
          "label": "2014/15",
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            "^"
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          "period": "2015-06-30",
          "start": "2014-07-01",
          "value": 29.431047736
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          "basis": "pbe",
          "end": "2016-06-30",
          "label": "2015/16",
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          "period": "2016-06-30",
          "start": "2015-07-01",
          "value": 28.553827377
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        {
          "basis": "pbe",
          "end": "2017-06-30",
          "label": "2016/17",
          "markers": [
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          "period": "2017-06-30",
          "start": "2016-07-01",
          "value": 27.6826283248
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        {
          "basis": "pbe",
          "end": "2018-06-30",
          "label": "2017/18",
          "markers": [
            "^"
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          "period": "2018-06-30",
          "start": "2017-07-01",
          "value": 27.2594717665
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        {
          "basis": "pbe",
          "end": "2019-06-30",
          "label": "2018/19",
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          "start": "2018-07-01",
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        {
          "basis": "pbe",
          "end": "2020-06-30",
          "label": "2019/20",
          "period": "2020-06-30",
          "start": "2019-07-01",
          "value": 34.2631187901
        },
        {
          "basis": "pbe",
          "end": "2021-06-30",
          "label": "2020/21",
          "period": "2021-06-30",
          "start": "2020-07-01",
          "value": 31.3921749693
        },
        {
          "basis": "pbe",
          "end": "2022-06-30",
          "label": "2021/22",
          "period": "2022-06-30",
          "start": "2021-07-01",
          "value": 34.3523576729
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        {
          "basis": "pbe",
          "end": "2023-06-30",
          "label": "2022/23",
          "period": "2023-06-30",
          "start": "2022-07-01",
          "value": 31.7631124235
        },
        {
          "basis": "pbe",
          "end": "2024-06-30",
          "label": "2023/24",
          "period": "2024-06-30",
          "start": "2023-07-01",
          "value": 33.0841277209
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        {
          "basis": "pbe",
          "end": "2025-06-30",
          "label": "2024/25",
          "period": "2025-06-30",
          "start": "2024-07-01",
          "value": 32.4865914704
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      ],
      "period_convention": "Fiscal years. Year ended 31 March to 1989, year ended 30 June from 1990 (the April–June 1989 quarter falls between the two).",
      "source_label": "Core Crown Expenses",
      "title": "Core Crown expenses",
      "unit": "percent_of_gdp"
    }
  ],
  "source": {
    "edition": "Update for Year End 30 June 2025",
    "id": "treasury-hfi",
    "landing_url": "https://www.treasury.govt.nz/publications/information-release/data-fiscal-time-series-historical-fiscal-indicators",
    "licence": {
      "attribution": "Source: The Treasury, Fiscal Time Series – Historical Fiscal Indicators, licensed under CC BY 4.0. Figures transformed and calculated by NZ in Numbers.",
      "checked_on": "2026-10-10",
      "evidence": "Treasury's copyright page (treasury.govt.nz/copyright-and-licensing) states most material is Crown copyright licensed CC BY 4.0. Read via search summary because the page blocks automated access \u2014 confirm in a browser and set status to confirmed.",
      "exclusions": "Treasury logos, emblems, trade marks and website design are not covered and must not be reused.",
      "name": "Creative Commons Attribution 4.0 International (CC BY 4.0)",
      "reuse": "open-licence",
      "status": "reported",
      "url": "https://creativecommons.org/licenses/by/4.0/"
    },
    "name": "Fiscal Time Series – Historical Fiscal Indicators",
    "organisation": "The Treasury (New Zealand)",
    "publication_date": "2026-01-09"
  },
  "title": "Core Crown expenses",
  "topic": "government-finances"
}