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Public consultation
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Public consultation

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.

Subscribe to our public consultations

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

Subscribe here to receive the Public Consultation fortnightly update

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?

ED0184: Filing an IR10 and section 108 of the Tax Administration Act 1994

There are two ways for taxpayers to bring income to the Commissioner of Inland Revenue’s attention when filing their annual tax return. These are to complete the Financial statements summary (IR10) or to attach a set of financial statements.

This draft operational statement sets out the Commissioner’s preference for the majority of taxpayers to file an IR10 rather than financial statements. Filing an IR10 significantly reduces the administrative costs to Inland Revenue in processing the data for use by Inland Revenue, other government agencies and the private sector.

Comment deadline: 25 March 2016

ED0184 - RTF format (251kb | 6 pages)
ED0184 - PDF format (112kb | 6 pages)

ED0183: Child support and domestic maintenance - amendments to assessments, standard practice statement

This standard practice statement sets out how the Commissioner will exercise the discretion under s 87 of the Child Support Act 1991 (the Act) to amend assessments for child support and domestic maintenance to give effect to the Act. This includes assessments the Commissioner makes as a result of a voluntary agreement entered into by parties.

Comment deadline: 24 March 2016

ED0183 - RTF format (517kb | 20 pages)
ED0183 - PDF format (205kb | 20 pages)

PUB00241: Income tax - unit trusts - when a unit trust can have a single unit holder

This statement sets out the Commissioner's position on whether and when a unit trust can have a single unit holder for income tax purposes. It follows consideration of the submissions received on Issues Paper IRRUIP8: "Unit trusts - whether more than one unit holder is required", which the Commissioner released for public consultation in March 2015.

Comment deadline: 21 March 2016

PUB00241 - RTF format (310kb | 21 pages)
PUB00241 - PDF format (253kb | 21 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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