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Consultation on draft items

We focus on producing items that accurately and fairly reflect taxation legislation, and are useful in practical situations. Your input into the process is highly valued.

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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?

PUB00228: Goods and Services Tax - single supply or multiple supplies

The purpose of this Interpretation Statement is to set out the general principles for determining whether a supply of multiple elements (supplied together in a single transaction) is a single composite supply (with one GST treatment) or multiple separate supplies (that may have different GST treatments). The Interpretation Statement also applies these principles to examples.

This item has been significantly amended as a result of submissions received at consultation. Therefore, we are releasing this item again for further consultation.

Comment deadline: 22 March 2017

PUB00228 - PDF format (474kb | 29 pages)

Draft General Determination ED0193: Depreciation rate for abrasive blasting booths (including media recovery/recycling, dust extraction and ventilation systems)

The Commissioner has recently been asked to consider what depreciation rate should apply for abrasive blasting booths. The asset consists of the abrasive blasting chamber, including the in-floor media recovery system and the media reclaimer/recycler. It does not include the blast pot, the air compressor systems and any separate dust extraction system. This is because these are considered stand-alone assets for which depreciation rates already exist.

Comment deadline: 28 April 2017

ED0193 - PDF format (93kb | 2 pages)

Draft General Determination ED0192: Depreciation rate for kiwifruit overhead mesh shelters

The Commissioner has recently been asked to consider what depreciation rate should apply for kiwifruit overhead mesh shelters. This asset consists of a self-supporting frame and wires that support an overhead mesh shelter that protects the fruit from weather events (wind, hail, UV) and bird and pests.

Comment deadline: 28 April 2017

ED0192 - PDF format (93kb | 2 pages)

PUB00262: Income tax - treatment of New Zealand patents

This Interpretation Statement replaces "Income tax treatment of New Zealand patents", Tax Information Bulletin Vol 18, No 7 (August 2006): 36. It reflects the legislative changes to income tax and patents legislation since 2006, in particular the replacing of the Income Tax Act 2007 by the Income Tax Act 2004, and Patents Act 2013 by the Patents Act 1953. It also discusses legislative changes addressing "black hole" expenditure in the Taxation (Annual Rates for 2015-16, Research and Development, and Remedial Matters) Act 2016. Some of the Commissioner's views have changed because of the legislative changes, including the treatment of renewal/maintenance fees, which are now considered to be revenue expenditure and deductible in the year incurred (the previous statement treated renewal fees as part of the depreciable cost of the patent), and expenditure for underlying intangible items after asset recognition, which are now considered to be depreciable.

Comment deadline: 11 April 2017

PUB00262 - PDF format (491kb | 46 pages)

Providing feedback on draft items

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

Related links

Expired draft items 
Public consultation process 
Public Rulings work programme



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