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Public consultation
Uiuinga tūmatanui

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.

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

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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?


Draft standard practice statement ED0176: Student loans - relief from repayment obligations

This draft statement sets out the Commissioner’s practice for providing relief under the Student Loan Scheme Act 2011.

Comment deadline: 25 September 2015

ED0176 - RTF format (474kb | 16 pages)
ED0176 - PDF format (230kb | 16 pages)


Draft standard practice statement ED0175: Child support debt - requesting an instalment arrangement

This draft statement sets out the Commissioner’s practice for providing relief when the immediate payment of an overdue child support obligation is not possible. The relief is provided in the form of an arrangement to pay debt in instalments and writing off incremental penalty debt when instalment arrangements are adhered to.

Comment deadline: 25 September 2015

ED0175 - RTF format (723kb | 12 pages)
ED0175 - PDF format (169kb | 12 pages)


Draft standard practice statement ED0174: Writing off outstanding tax.

This draft statement sets out the Commissioner's practice for granting financial relief by permanently writing off outstanding tax using the Commissioner's discretionary power under section 177C of the Tax Administration Act 1994.

Comment deadline: 25 September 2015

ED0174 - RTF format (516kb | 20 pages)
ED0174 - PDF format (236kb | 20 pages)


Draft standard practice statement ED0173: Instalment arrangements for payment of tax.

This draft statement sets out the Commissioner's practice when considering applications for financial relief by way of an instalment arrangement under section 177 of the Tax Administration Act 1994.

Comment deadline: 25 September 2015

ED0173 - RTF format (829kb | 17 pages)
ED0173 - PDF format (254kb | 17 pages)


Draft standard practice statement ED0172: Remission of penalties and use-of-money interest

This draft statement sets out the Commissioner's practice when granting remission of penalties and use-of-money interest.

Comment deadline: 25 September 2015

ED0172 - RTF format (739kb | 12 pages)
ED0172 - PDF format (187kb | 12 pages)


PUB00234: Income tax - tax treatment of allowances paid to chainsaw operators

This draft “Question we’ve been asked” considers whether a chainsaw reimbursing allowance can be paid tax-free. It explains that, under s CW 17(2), an employer can pay a tax-free allowance to an employee for using a chainsaw in their work provided that the allowance reimburses an employee for expenses the employee incurs or is likely to incur in using their own chainsaw for work. It explains what an allowance is and what types of expenses a chainsaw reimbursing allowance can cover.

Comment deadline: 24 September 2015

PUB00234 - RTF format (200kb | 6 pages)
PUB00234 - PDF format (125kb | 6 pages)


PUB00220: Income tax - date of acquisition of land

This item deals with the issue of when land is acquired under s CB 15B. The item concludes that what is relevant is when the first interest in the land (ie, the particular estate) that is being disposed of was acquired. This will typically be when a binding sale and purchase agreement is entered into (even if subject to conditions), or when an option to acquire that land was acquired. Where land is acquired by way of a pre-emptive right (ie, a "first right option"), the date of acquisition will typically be when the owner makes an offer in accordance with the pre-emptive right.

Comment deadline: 17 September 2015

PUB00220 - RTF format (447kb | 10 pages)
PUB00220 - PDF format (169kb | 10 pages)


PUB00215-4: Income tax - insurance - personal sickness and accident insurance taken out by employer for the benefit of an employee

This item considers the income tax treatment of a personal sickness or accident insurance policy that is taken out by an employer for the benefit of an employee. It concludes that the amount of the premiums is generally deductible to the employer. Unless the premium paid is for income protection insurance, the premiums paid will be subject to FBT. It also sets out when an amount paid out under the policy will be taxable income of the employee.

Comment deadline: 17 September 2015

PUB00215-4 - RTF format (2.86mb | 7 pages)
PUB00215-4 - PDF format (108kb | 7 pages)


PUB00215-3: Income tax - insurance - personal sickness and accident insurance taken out by employee with employer paying the premiums on employee’s behalf

This item considers the income tax treatment of a personal sickness or accident insurance policy taken out by an employee for their own benefit where the premiums are paid by the employer. It concludes that the amount of the premiums is generally deductible to the employer. Unless the premium paid is for income protection insurance, the amount of the premiums is subject to PAYE for the employee. It also sets out when an amount paid out under the policy will be taxable income of the employee.

Comment deadline: 17 September 2015

PUB002215-3 - RTF format (3.44mb | 6 pages)
PUB002215-3 - PDF format (180kb | 6 pages)


ED0181: Depreciation treatment for "buildings with prefrabricated stressed-skin insulation panels"

This draft Question We’ve Been Asked provides guidance as to which buildings the Commissioner of Inland Revenue considers would come within the asset class "Buildings with prefabricated stressed-skin insulation panels" in the "Buildings and Structures" asset category in the Commissioner's Table of Depreciation Rates.

Comment deadline: 14 September 2015

ED0181 - RTF format (111kb | 3 pages)
ED0181 - PDF format (213kb | 3 pages)


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
 

 

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Date published: 03 Jun 2015

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