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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?

PUB00284: Income tax – treatment of unclaimed amounts of $100 or less

These Public Rulings and Commentary are a reissue of BR Pub 13/03 and BR Pub 13/04 which provided guidance on when amounts of unclaimed money of less than $100, received in the course of business, are derived as income. BR Pub 13/03 and BR Pub 13/04 are due to expire at the end of the 2016/2017 income year so the Commissioner is seeking to reissue these Rulings now in order to provide on-going certainty for taxpayers.

The only significant change is that the Rulings will be reissued on an indefinite basis. There have been some relatively minor updates to the Rulings and Commentary but the effect of the Rulings remains the same.

Comment deadline: 27 January 2017

PUB00284 - PDF format (348kb | 22 pages)

ED0190: Retrospective adjustments to salaries paid to shareholder-employees

The Commissioner has recently issued Standard Practice Statement 16/01 - Requests to amend assessments (SPS 16/01) which sets out the process that the Commissioner will use to consider section 113 requests. This draft statement SPS ED0190 sets out the criteria for considering whether the circumstances are appropriate for the Commissioner to agree to retrospectively alter an amount of shareholder’s salary. It considers the process used in exercising the section 113 discretion and also considers requests to either increase or decrease an amount of a shareholder’s salary.

Comment deadline: 27 January 2017

ED0190 - PDF format (424kb | 8 pages)

PUB00229 : Fringe Benefit Tax - Charitable and Other Donee Organisations and Fringe Benefit Tax

Non-cash benefits provided by charitable and other donee organisations who are employers to their employees may be excluded from being fringe benefits by s CX 25. This Ruling and commentary explains how and when the exclusion from FBT in s CX 25 applies. The Ruling corrects and clarifies some aspects of an earlier Public Ruling (BR Pub 09/03), which it will replace when it is published. In BR Pub 09/03, the view was that FBT would be paid in full on any benefit provided to an employee who worked more than 50% of their time in a business outside the organisation's benevolent, charitable, cultural or philanthropic purposes. Under the revised Ruling some charitable and other donee organisations may need to apportion fringe benefits where employees are engaged in activities both inside and outside their benevolent, charitable, cultural, or philanthropic purposes.

Comment deadline: 23 January 2017

PUB00229 - PDF format (459kb | 19 pages)

PUB00229: Fringe Benefit Tax - Charitable and Other Donee Organisations and Fringe Benefit Tax - Factsheet

This fact sheet accompanies and explains PUB00229: Fringe Benefit Tax – Charitable and Other Donee Organisations and Fringe Benefit Tax.

Comment deadline: 23 January 2017

PUB00229 - PDF format (93kb | 1 page)

PUB00290: Income Tax and Goods and Services Tax – Treatment of bloodstock breeding partnership

This item clarifies the Commissioner’s view on certain aspects of the income tax and GST treatment for a partnership formed for the purposes of carrying on a bloodstock breeding business. The particular situation covered is where a new partnership is purchasing its first horse with a plan to race the horse for a number of years before using the horse for breeding.

Comment deadline: 23 December 2016

PUB00290 - PDF format (195kb | 10 pages)

QWB00082: Income tax - deductibility of farmhouse expenses

The Interpretation Statement considers the deductibility of expenditure relating to a farmhouse that forms part of a farming business. We have reviewed some long-standing concessions for the farming industry which permitted some farmers to claim deductions for private expenditure. We are looking to bring tax accounting practice for farmhouse expenses into line with the law.

Deductions for farmhouse expenses are only available if they are incurred in carrying on the farming business. The current concession which allows a flat 25% deduction for farmhouse expenses without any evidence, as well as 100% deductions for interest and rates is to be withdrawn.

The main consequence of this is that sole traders and partners of partnerships can only claim deductions based on the actual business use of the farmhouse. This approach is consistent with what is required of other taxpayers in other industries, who operate their business from home. Farms owned and operated by other entities are not affected, and the statement clarifies the principles for deductibility across a variety of ownership structures. Any changes from consultation will apply from the start of the 2017-18 year.

Comment deadline: 22 December 2016

QWB00082 - PDF format (396kb | 26 pages)

PUB00223: Income tax – deductibility of the costs of obtaining a detailed seismic assessment of a building

This draft “Question We’ve Been Asked” is being released for re-consultation. Like the previous draft QWBA, it considers whether expenditure incurred in obtaining a detailed seismic assessment (DSA) of a building is deductible. Following submissions received on the previous draft QWBA, the item now considers additional situations where a DSA can be obtained. It concludes that DSA costs are revenue and so deductible in most of the situations considered. The exception is where DSA costs are incurred as part of a capital project to seismically strengthen, develop or improve a building where they will be capital and non-deductible.

Comment deadline: 2 December 2016

PUB00223 - PDF format (163kb | 8 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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