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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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Subscribe to receive a fortnightly email updating you on finalised public items and draft public items that have been released for external consultation. 

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You can receive email notifications when draft public items are available for comment. Contact Public Consultation to be placed on a distribution list.

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?

PUB00221: Income tax - Computer software acquired for use in a taxpayer’s business

This item covers the income tax treatment for taxpayers who purchase, lease, licence, develop, or commission computer software for use in their business. It updates and replaces the 1993 Policy Statement on computer software published in an Appendix to Tax Information Bulletin Volume Four, No. 10 (May 1993) - except for the parts that deal with taxpayers carrying on a software development business.

Comment deadline: 2 December 2015

PUB00221 - RTF format (525kb | 25 pages)
PUB00221 - PDF format (270kb | 25 pages)

PUB00224: Goods and Services Tax - GST treatment of bare trusts

This draft "Question we've been asked" considers whether it is the trustee or the beneficiary of a bare trust who makes supplies in respect of the trust property for GST purposes. It explains that a bare trustee can be both a trustee and an agent for a beneficiary. The relationship between a beneficiary and a bare trustee acting on the directions of the beneficiary is predominantly an agency relationship. Under the agency provisions of s 60, any supply a trustee makes or receives is treated as a supply the beneficiary makes or receives. It is, therefore, the beneficiary and not the bare trustee who makes supplies and is required to register for GST (if necessary).

Comment deadline: 23 December 2015

PUB00224 - RTF format (158kb | 4 pages)
PUB00224 - PDF format (46kb | 4 pages)

PUB00244: Income tax – First aid allowances

This item considers whether allowances paid by employers to employees who are designated first aiders in workplaces are taxable. The item concludes that they are. The QWBA results from the review of Public Information Bulletins, and confirms the position in the old PIB item it will replace ("First Aid Allowance" (Public Information Bulletin No 149, July 1986)). The QWBA also concludes that regular allowances or one-off payments that are made to an employee to reimburse them for first aid related costs incurred in performing their first aid obligations or duties in the workplace would be exempt income.

Comment deadline: 2 December 2015

PUB00244 - RTF format (119kb | 3 pages)
PUB00244 - PDF format (30kb | 3 pages)

Draft Standard Practice Statement ED0162: Standard Practice - Requests to amend assessments

This Standard Practice Statement sets out Inland Revenue's practice for exercising the Commissioner of Inland Revenue's discretion under section 113 of the Tax Administration Act 1994 to amend assessments to ensure their correctness. Once finalised, this SPS will update and replace SPS 07/03: Requests to amend assessments and is intended to provide both direction to those Inland Revenue staff delegated to use the discretion in s 113 and to give guidance to taxpayers and their advisors in formulating requests for amendments. ED0162 was originally issued for consultation in February 2014 and has now been updated to take account of recent Court decisions.

Comment deadline: 4 December 2015

ED0162 - RTF format (513kb | 19 pages)
ED0162 - PDF format (656kb | 19 pages)

PUB00243: Goods and Services Tax - Progress payments on boats to be exported by supplier

This item considers the situation where a GST registered boat builder enters into a contract (that provides for periodic progress payments) with a non-resident to build and export a boat. The item looks at how the zero-rating rules apply to the agreement and, in particular, when the Commissioner will exercise her discretion under s 11(5) to extend the 28-day export period.

Comment deadline: 27 November 2015

PUB00243 - RTF format (106kb | 4 pages)
PUB00243 - PDF format (42kb | 4 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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