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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?

Draft General Determination ED0194: Depreciation rate for rapid DC car charging stations

The Commissioner proposes to set a general depreciation rate for a new asset class “Rapid DC car charging stations”.

Electric vehicles have a charger built in that converts the domestic alternating current (AC) into direct current (DC) for the car’s battery. This onboard charger generally takes around 6-8 hours to fully charge a car. A rapid charger is a much larger, freestanding version than the onboard charger. It bypasses the vehicle’s onboard charging device and supplies power directly to the vehicle’s battery. It converts high power 3-phase AC into DC and significantly reduces the charging time – usually to less than 30 minutes.

Comment deadline: 10 June 2017

ED0194 - PDF format (68kb | 1 page)

PUB00268: Resident and Non-resident Withholding Taxes: non-cash dividends

This "Question we've been asked" (QWBA) considers whether the income of a person who receives a non-cash dividend includes any resident or non resident withholding tax paid for the dividend. The QWBA confirms that the income of a person who receives a non-cash dividend includes not only the dividend but any withholding taxes paid for the dividend. The example in the QWBA highlights that this answer means recipients of equivalent non-cash dividends will have different amounts of income for tax purposes depending on whether withholding taxes apply to the dividend.

Comment deadline: 23 May 2017

PUB00268 - PDF format (148kb | 7 pages)

PUB00249: Fringe benefit tax – motor vehicles

This draft Interpretation Statement aims to consolidate all of the statements Inland Revenue has published on FBT and motor vehicles. A number of these statements related to earlier versions of legislation and use out-dated section references. The Interpretation Statement brings all of the Inland Revenue statements together in one place in a user-friendly format. This should provide taxpayers with increased certainty in understanding their FBT obligations for motor vehicles and lead to better compliance.

Comment deadline: 19 May 2017

PUB00249 - PDF format (958kb | 57 pages)

Draft General Determination ED0191: Depreciation rate for campervans and motorhomes

The draft determination ED0191 corrects the applicable depreciation rate for campervans and motorhomes, for the 2010/11 and subsequent income years. The item also clarifies the Commissioner’s view that these assets have a high residual value and the estimated useful life of 10 years prior to 2010/11 has been changed to 8 years during or after the 2010/11 income year, for tax depreciation purposes.

Comment deadline: 19 May 2017

ED0191 - PDF format (76kb | 2 pages)

PUB00248: Income tax – whether YouTube receipts are taxable

This draft QWBA considers whether YouTube receipts are subject to income tax. It concludes that in many cases YouTube receipts will be taxable. This may be because the receipts are from a business. However, taxpayers do not need to be carrying on a business to be taxable on YouTube receipts. Two other provisions in the Income Tax Act 2007 tax YouTube receipts if they are income under ordinary concepts, or are from a profit-making undertaking or scheme.

Comment deadline: 4 May 2017

PUB00248 - PDF format (119kb | 5 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)

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 
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