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- About the consultation process
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- Draft items
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.
You can subscribe to receive an email notification when exposure drafts on proposed tax rulings are available for comment.
For information about proposed changes to tax law visit the Policy Advice Division website.
Final items can be found in our technical tax area, and using the links below:
- Interpretation guidelines and interpretation statements
- Public rulings
- Standard practice statements
- Product rulings
- Questions we've been asked
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?
Draft General Depreciation Determination ED0178: Portable fences (galvanised steel)
The Commissioner proposes to set a general depreciation rate for portable fencing (galvanised steel) by adding new asset classes into the “Contractors, builders and quarrying” industry category and “Hire equipment” asset category.
Comment deadline: 26 June 2015
ED0178 - RTF format (74kb | 2 pages)
ED0178 - PDF format (70kb | 2 pages)
QWB0081: Tax Administration Act 1994 - Meaning of "due and payable" under section 91E(4)(d)(i)
The draft QWBA considers a specific situation where the Commissioner may not issue a private binding ruling for a taxpayer. The item concludes that the Commissioner cannot issue a ruling unless the application is received before the due date for payment of the relevant tax type for the relevant tax period (regardless of whether or not any tax is actually payable).
Comment deadline: 8 July 2015
QWB0081 - RTF format (125kb | 2 pages)
QWB0081 - PDF format (43kb | 4 pages)
You can email your comments to us at email@example.com 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
Inland Revenue Department
PO Box 2198
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Date published: 11 Jun 2013