About the consultation process

Inland Revenue produces a number of statements and rulings to explain to taxpayers and their agents how taxation laws affect them. These are produced by the Office of the Chief Tax Counsel (OCTC) and Legal and Technical Services business groups of Inland Revenue.

Our published statements include

• Determinations
• Interpretation guidelines and interpretation statements
• Public rulings
• Standard practice statements
• Product rulings
• Questions we've been asked

Before publishing these, we put them through an extensive public consultation process.

You can have your say by providing us with comment on the technical and/or commercial aspects of the drafts. We will acknowledge receipt of your comments immediately, and reply in more detail to you before the item is finalised.

Drafts presently available for consultation are available for download below until the comment deadline, after which they are archived. New drafts are added as they become available.

Draft items

Let us know what you think about our drafts. Are they technically accurate? Do they fairly reflect taxation legislation? Are they in line with commercial reality and useful in practical situations?

Question We’ve Been Asked: Do the historic depreciation rates continue to apply to grandparented structures acquired before 1 April 2005?

This draft QWBA clarifies that the historic depreciation rates continue to apply to grandparented structures acquired before 1 April 2005. The draft QWBA also sets out the different rates that apply to grandparented structures in relation to the various acquisition periods.

Comment deadline: 1 June 2012

ED0147 - RTF format (108kb | 2 pages)
ED0147 - PDF format (123kb  | 2 pages )

Status of the commissioner's advice

This draft statement sets out the Commissioner's view of the current law in relation to the status of different types of advice that he gives and the implications of reliance on it. In summary, the draft statement covers: the legal status of the Commissioner's advice and when the Commissioner will be bound by his statements; the position in terms of taxpayers' liability for substantive tax, penalties, and use of money interest where the Commissioner's advice is incorrect; application dates for public statements; the Commissioner's position in relation to court and tribunal decisions that he is appealing; and the status of Standard Practice Statements issued by the Commissioner.

Comment deadline: 22 June 2012

INS0104 - RTF format (147kb | 5 pages)
INS0104 - PDF format (37kb  | 5 pages )

You can email your comments to us at public.consultation@ird.govt.nz
This email is only for providing feedback on public drafts, please use our general enquiry form for all other feedback.

If you wish to post your comments, send them to:

Team Manager, Technical Services
Office of the Chief Tax Counsel
National Office
Inland Revenue Department
PO Box 2198
Wellington

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