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?

Income tax - whether income that is deemed to arise under tax law, but not trust law, can give rise to beneficiary income

This draft interpretation statement sets out the Commissioner's view on whether income that is deemed to arise for the purposes of calculating taxable income, but not for trust purposes, can give rise to beneficiary income under section HC 6 of the Income Tax Act 2007. The Commissioner's view is that, in some circumstances, deemed income can give rise to beneficiary income.

Comment deadline: 17 February 2012

INS0111 - RTF format (342kb | 27 pages)
INS0111 - PDF format (186kb  | 27 pages )

Draft QWBA ED0145 - Income Tax - Treatment of quad bikes for depreciation purposes is now released for both internal and external consultation.

The draft QWBA clarifies the treatment of quad bikes for depreciation purposes. It reaches the conclusion that quad bikes are "motor vehicles" for the purposes of the depreciation regime and are subject to the rates of depreciation set by section EE 29(3) of the Income Tax Act 2007.  LTS Technical Standards would appreciate your feedback on this item.

Comment deadline: 2 March 2012

ED0145 - RTF format (58kb | 2 pages)
ED0145 - PDF format (87kb | 2 pages)

Interpretation of sections BG 1 & GA 1 of the Income Tax Act 2007 - anti-avoidance

This draft interpretation statement sets out the Commissioner's view of the correct approach when considering the application of the general anti-avoidance provision (s BG 1 of the Income Tax Act 2007) and the adjustment power in s GA 1. The statement discusses issues relating to "arrangement", the statutory definitions relating to tax avoidance, the Parliamentary contemplation test from Ben Nevis, factual features that might indicate tax avoidance, the "merely incidental" test, and the adjustment power in s GA 1, and also comments on some previous judicial approaches and other related avoidance issues.

Comment deadline: 31 March 2012

INS0121 - RTF format (3.54mb | 117 pages)
INS0121 - PDF format (624kb | 117 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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