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Public consultation
Uiuinga tūmatanui

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.

On this page:

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?


PUB00305: Review of Interpretation Statement on Tax Avoidance

The Commissioner is undertaking a review of the Interpretation Statement on Tax Avoidance and the Interpretation of Sections BG 1 and GA 1 of the Income Tax Act 2007 (IS 13/01). As part of this review we invite taxpayers and advisers to comment and make suggestions on the content and usefulness of the Interpretation Statement based on their practical experiences in using it. We will use your feedback to assess whether it would be helpful to update the Interpretation Statement. You can find more information and a link to IS 13/01 in the document below.

Comment deadline: 15 September 2017

PUB00305 - PDF format (156kb | 2 pages)


Draft Standard Practice Statement ED0199: Elections to change a balance date

This draft Standard Practice Statement sets out Inland Revenue’s practice for considering applications for the Commissioner’s consent to change a balance date for income tax purposes. This includes taxpayers who wish to change from a non-standard balance date to a 31 March balance date.

Comment deadline: 25 August 2017

ED0199 - PDF format (187kb | 15 pages)


Draft Standard Practice Statement ED0198: Loss offset elections between group companies

This statement sets out certain practices that the Commissioner will accept for offsetting losses between group companies. It also sets out the consequences of specific events that can impact on a loss offset and how these should be addressed.

Comment deadline: 18 August 2017

ED0198 - PDF format (243kb | 10 pages)


Draft Standard Practice Statement ED0197: Six-monthly GST return filing

This draft Standard Practice Statement sets out certain practices that the Commissioner of Inland Revenue will exercise in applying the discretion to allow registered persons to remain or become six-monthly filers for goods and services tax (GST) purposes.

Comment deadline: 18 August 2017

ED0197 - PDF format (271kb | 5 pages)


Providing feedback on draft items

You can email your comments to us at public.consultation@ird.govt.nz  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
Wellington

Related links

Expired draft items 
Public consultation process 
Public Rulings work programme

 

 

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