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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?

PUB00171: Income tax – treatment of costs of resource consents

This Interpretation Statement addresses the various ways that the cost of a resource consent can be deducted or depreciated. Depending on the circumstances, expenditure may be deductible under the principles in IS 17/01: “Income tax – deductibility of feasibility expenditure”, as expenditure on revenue account or under a specific provision in the Income Act 2007. In terms of depreciation, the Act treats certain resource consents as items of depreciable intangible property and allows the cost to be depreciated over the fixed life of the consent. Where resource consents are not depreciable intangible property the expenditure may be able to be capitalised into the cost base of another item of depreciable property and depreciated.

Comment deadline: 3 August 2018

PUB00171 - PDF format (807kb | 45 pages)

IRRUIP11: Whether remuneration paid to an employee in cryptocurrency is subject to PAYE or FBT

This issues paper considers whether cryptocurrency received by an employee as part of their regular remuneration is subject to PAYE or FBT. It includes some discussion on salary sacrifice arrangements. It concludes, on balance, that the PAYE rules apply.

Comment deadline: 3 August 2018

IRRUIP11 - PDF format (303kb | 19 pages)

PUB00279: GST treatment of fees that suppliers charge customers for using a credit or debit card

This item considers the GST treatment of credit or debit card fees charged by suppliers to customers to recover the cost of providing a card processing facility. It considers the GST treatment where the supplier:

  • provides the payment facility directly to the customer
  • has arranged for an agent to provide the payment facility to the customer on the supplier’s behalf, and
  • contracts with a third party to provide a payment facility to the customer.

The item concludes that in all these cases, the fee will form part of the consideration for the goods and services being supplied and will have the same GST treatment as those goods or services.

Comment deadline: 31 July 2018

PUB00279 - PDF format (418kb | 12 pages)

PUB00301: Income tax – attribution rule for income from personal services

This Interpretation Statement concerns the attribution rule for income from personal services in ss GB 27 to GB 29 and expands on “Attribution of Income” Tax Information Bulletin Vol 12, No 12 (December 2000): 49. The income attribution rule only applies where various threshold tests are met and no exemptions apply. The Interpretation Statement provides guidance on the application of each of those threshold tests and exemptions, to assist readers in determining whether the income attribution rule applies to their situation. It does not provide guidance on how to calculate the amount to be attributed.

Comment deadline: 26 July 2018

PUB00301 - PDF format (380kb | 26 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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