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Public consultation

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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Currently consulting on

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?

PUB00231: Income Tax - Timing - When is income from professional services derived?

This Interpretation Statement discusses general principles about when professionals can account for their income on a cash accounting basis and when they must use the accrual accounting basis. It also explains what it means for income to be "earned", which may potentially be earlier than when a payment is received. This statement addresses the specific fact situations of doctors, directors and barristers, and when it may be acceptable to return income on a cash basis. The Interpretation Statement also explains how to change between the accounting bases (for example if the person has been using the wrong accounting basis).

Comment deadline: 22 September 2016

PUB00231 - PDF format (305KB | 16 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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