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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?

ED0205: Draft General Determination to set a depreciation rate for skin therapy machines

The Commissioner has been asked to consider what depreciation rate should apply for skin therapy machines used for beauty treatments. The draft item proposes a depreciation rate based on an estimated useful life of 8 years.

Comment deadline: 18 May 2018

ED0205 - PDF format (141kb | 1 page)

ED0206: Effective date of GST registrations

This draft standard practice statement (SPS) sets out the Commissioner’s practice with regard to the effective date of GST registrations. It covers both required GST registrations and voluntary GST registrations. In particular, it explains the factors that the Commissioner will consider to determine whether a retrospective voluntary GST registration would be approved.

Comment deadline: 31 May 2018

ED0206 - PDF format (312kb | 8 pages)

ED0200: Options for relief from tax debt

This draft standard practice statement (SPS) summarises the Commissioner of Inland Revenue’s practice when considering the options for removing or deferring the obligation to pay tax, interest and/or penalties under the Tax Administration Act 1994. The statement updates and replaces three standard practice statements: SPS 11/01 – Instalment arrangements for payment of tax, SPS 15/02 – Remission of penalties and use-of-money interest, and SPS 15/03 – Writing off outstanding tax.

Comment deadline: 18 May 2018

ED0200 - PDF format (445kb | 30 pages)

PUB00309: Income tax – can sharemilkers and contract milkers deduct farmhouse expenditure using the approach in IS 17/02?

The Commissioner’s view on the appropriate treatment of farmhouse expenses in different circumstances is set out in the interpretation statement “IS 17/02: Income tax – deductibility of farmhouse expenses”, Tax Information Bulletin Vol 29, No 4 (May 2017): 82. This QWBA clarifies that sharemilkers and contract milkers (subject to meeting the requirements of the QWBA) can use the approach in the interpretation statement to claim a 20% deduction for farmhouse expenditure without the need to calculate actual business use.

Comment deadline: 11 May 2018

PUB00309 - PDF format (300kb | 5 pages)

PUB00237: Income tax – what is the tax treatment of allowances paid and benefits provided to farm workers?

This Question We’ve Been Asked (QWBA) considers the income tax treatment of allowances or benefits paid or provided to employees in a farming context. It addresses a range of allowances commonly paid in a farming context and sets out the Commissioner’s view on the extent to which they can be paid as exempt from tax. The QWBA withdraws and replaces several items previously published in Public Information Bulletins.

Comment deadline: 11 May 2018

PUB00237 - PDF format (402kb | 10 pages)

ED0202: Non-disclosure right for tax advice documents

This operational statement sets out the process that the Commissioner will follow when issuing a notice to a taxpayer, tax advisor and/or a third party requiring the disclosure of documents, which may contain tax advice and may be subject to the right to claim non-disclosure under sections 20B to 20G of the Tax Administration Act 1994.

Comment deadline: 11 May 2018

ED0202 - PDF format (226kb | 17 pages)

ED0203: Commissioner’s statement on using a kilometre rate for business running of a motor vehicle

This statement sets out the Commissioner’s position on using a kilometre rate for business running of a motor vehicle. It replaces OS 09/01 Commissioner’s statement of a kilometre rate for expenditure incurred for business use of a motor vehicle. As with OS 09/01, this replacement statement discusses deductions for business taxpayers and also the use of the rates for reimbursement of an employee where the employee uses a personal motor vehicle for employment purposes. The statement incorporates the amendments to subpart DE of the Income Tax Act 2007 that are effective from the 2017-2018 income year.

Comment deadline: 30 April 2018

ED0203 - PDF format (258kb | 9 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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