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?

Treatment of employee-related payments - sections CE 5(3)(c) and CW 17(1)-(3) of the Income Tax Act 2007

This draft interpretation guideline considers the income tax treatment of four employee-related payments: reimbursing allowances; reimbursing payments; expenditure on account payments; and employer expense payments.

Comment deadline: 12 February 2010

IG3162 - RTF format (492kb | 44 pages)
IG3162 - PDF format (299kb | 44 pages)

Australian source income earned by Australian limited partnership and foreign tax credits / Distributions made by Australian limited partnership and foreign tax credits / Distributions made by Australian unit trust to Australian limited partnership and foreign tax credits / Franked dividend received by Australian limited partnership and foreign tax credits / Tax paid by an Australian limited partnership as a "head company" and foreign tax credits

These five draft public rulings deal with the ability of a New Zealand resident partner of an Australian limited partnership to claim foreign tax credits. The foreign tax credit is for two forms of Australian tax paid on income earned by the Australian limited partnership. The two forms of Australian tax paid are Australian company tax and Australian dividend withholding tax. The five rulings are being released as a single document with a combined commentary.

Comment deadline: 12 February 2010

PUB0517 - RTF format (1.77mb | 25 pages)
PUB0517 - PDF format (212kb | 25 pages)

Residential rental properties - depreciation of items of depreciable property

This draft interpretation statement considers how to determine which items can be depreciated separately and which are properly depreciated as part of the building, in the context of a residential rental property.

Comment deadline: 18 December 2009 (item is for reference only)

INS0064 - RTF format (779kb | 53 pages)
INS0064 - PDF format (276kb | 53 pages)

GST: Time of supply - payments of deposits, including to a stakeholder

This item considers the application of the time of supply rules for GST purposes to the payment of a deposit in various circumstances, including under conditional and unconditional agreements, where a binding agreement does not exist, and where payment is made to stakeholder.

Comment deadline: 3 March 2010

INS0102 - RTF format (284kb | 16 pages)
INS0102 - PDF format (163kb | 16 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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