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Public consultation
Uiuinga tūmatanui

Consultation on draft items

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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. We are keen to produce items that accurately and fairly reflect taxation legislation and are useful to taxpayers and their advisors. Your feedback, as a user of that legislation, is highly valued.

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 currently available for consultation are listed below and can be downloaded until the comment deadline. New drafts will be added as they become available.

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You can subscribe to receive an email notification when exposure drafts on proposed tax rulings are available for comment.

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For information about proposed changes to tax law visit the Policy Advice Division website.

Looking for final items?

Final items can be found in our technical tax area, and using the links below:

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?


INS0109 : Goods and Services Tax - GST and retirement villages

This draft Interpretation Statement updates IS 10/08 "Retirement villages - GST treatment" to reflect legislative changes made since 2010 to the Goods and Service Tax Act 1985. The analysis has been updated to reflect the new definitions of "dwelling" and "commercial dwelling", the new GST apportionment rules (which replaced the principal purpose test and related provisions), and the new zero-rating of land rules as they relate to retirement villages.

Comment deadline: 7 April 2015

INS0109 - RTF format (968kb | 61 pages)
INS0109 - PDF format (719kb  | 61 pages )

Unit trusts - whether more than one unit holder is required

This issues paper reconsiders the Commissioner's view on whether a unit trust requires more than one unit holder. The Commissioner's preliminary view in this paper is that a trust with a single subscriber, purchaser or contributor can be within the definition of "unit trust" in the Income Tax Act 2007.

Comment deadline: 21 April 2015

Issues paper - IRRUIP8 - RTF format (986kb | 42 pages)
Issues paper - IRRUIP8 - PDF format (527kb  | 42 pages )

Goods and Services Tax - Non-profit bodies - Registration, accounting for GST, and deregistration

This draft QWBA deals with some of the issues facing non-profit bodies in registering for GST. It deals with the scope of a non-profit body's taxable activity, and the on-going need to make taxable supplies. The item also covers the input tax deductions available under s 20(3K) for a non-profit body once registered. Finally, the item sets out the circumstances in which a non-profit body may be liable to be deregistered for GST purposes and the output tax liability that may result.

Comment deadline: 24 April 2015

QWB00078 - RTF format (172kb | 8 pages)
QWB00078 - PDF format (160kb  | 8 pages )

PUB0219: Income Tax - Whether the cost of acquiring an option is part of the cost of acquiring revenue account land

This item considers the deductibility of an option to acquire land that is revenue account property. The item concludes that the cost of acquiring an option to acquire land, which is then exercised, will form part of the cost of acquiring the land. If the land is revenue account property of the taxpayer, the cost of acquiring the option will therefore be deductible under s DB 23. The item also considers the deductibility of the cost of acquiring an option in other situations, such as when the option is revenue account property, and when the option is disposed of or expires rather than being exercised.

Comment deadline: 24 April 2015

PUB0219 - RTF format (232kb | 7 pages)
PUB0219 - PDF format (338kb  | 7 pages )

You can email your comments to us at  This email address is only for providing feedback on public drafts.

For all other feedback, please use our Comments and feedback form

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

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


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Date published: 11 Jun 2013

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