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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?

PUB00284: Income tax – treatment of unclaimed amounts of $100 or less

These Public Rulings and Commentary are a reissue of BR Pub 13/03 and BR Pub 13/04 which provided guidance on when amounts of unclaimed money of less than $100, received in the course of business, are derived as income. BR Pub 13/03 and BR Pub 13/04 are due to expire at the end of the 2016/2017 income year so the Commissioner is seeking to reissue these Rulings now in order to provide on-going certainty for taxpayers.

The only significant change is that the Rulings will be reissued on an indefinite basis. There have been some relatively minor updates to the Rulings and Commentary but the effect of the Rulings remains the same.

Comment deadline: 27 January 2017

PUB00284 - PDF format (348kb | 22 pages)

ED0190: Retrospective adjustments to salaries paid to shareholder-employees

The Commissioner has recently issued Standard Practice Statement 16/01 - Requests to amend assessments (SPS 16/01) which sets out the process that the Commissioner will use to consider section 113 requests. This draft statement SPS ED0190 sets out the criteria for considering whether the circumstances are appropriate for the Commissioner to agree to retrospectively alter an amount of shareholder’s salary. It considers the process used in exercising the section 113 discretion and also considers requests to either increase or decrease an amount of a shareholder’s salary.

Comment deadline: 27 January 2017

ED0190 - PDF format (424kb | 8 pages)

PUB00263: Income Tax – treatment of alteration to rights attached to shares under section CB 4; Income Tax – treatment of a disposal of shares with altered rights under section CB 4

These public rulings consider whether s CB 4 of the Income Tax Act 2007 could apply when rights attached to shares are altered, and when shares with altered rights are disposed of. They conclude that the alteration of share rights does not result in a disposal of any shares for the purposes of s CB 4. The shares continue in existence with altered rights. The rulings also conclude that when a shareholder who acquired the shares on revenue account before the alteration disposes of the shares after the alteration, s CB 4 will apply to the disposal. This is because the shares with altered rights are the same property as the shares before the alteration.

Comment deadline: 27 January 2017

PUB00263 - PDF format (241kb | 11 pages)

PUB00211: Goods and Services Tax – traffic enforcement activities by local authorities - GST output tax on infringement fees retained - treatment of fines – GST input tax on acquisition of goods and services

This Public Ruling sets out the Commissioner’s view that traffic infringement fees (commonly arising from parking offences) retained by local authorities under s 141 of the Land Transport Act 1998 are not subject to GST. Notwithstanding this, input tax deductions are still available to the extent that goods and services are used in traffic law enforcement services or in making taxable supplies. The Commissioner is aware that this view has caused uncertainty, so is issuing this Public Ruling to provide on-going clarity.

Comment deadline: 27 January 2017

PUB00211 - PDF format (287kb | 19 pages)

PUB00229 : Fringe Benefit Tax - Charitable and Other Donee Organisations and Fringe Benefit Tax

Non-cash benefits provided by charitable and other donee organisations who are employers to their employees may be excluded from being fringe benefits by s CX 25. This Ruling and commentary explains how and when the exclusion from FBT in s CX 25 applies. The Ruling corrects and clarifies some aspects of an earlier Public Ruling (BR Pub 09/03), which it will replace when it is published. In BR Pub 09/03, the view was that FBT would be paid in full on any benefit provided to an employee who worked more than 50% of their time in a business outside the organisation's benevolent, charitable, cultural or philanthropic purposes. Under the revised Ruling some charitable and other donee organisations may need to apportion fringe benefits where employees are engaged in activities both inside and outside their benevolent, charitable, cultural, or philanthropic purposes.

Comment deadline: 23 January 2017

PUB00229 - PDF format (459kb | 19 pages)

PUB00229: Fringe Benefit Tax - Charitable and Other Donee Organisations and Fringe Benefit Tax - Factsheet

This fact sheet accompanies and explains PUB00229: Fringe Benefit Tax – Charitable and Other Donee Organisations and Fringe Benefit Tax.

Comment deadline: 23 January 2017

PUB00229 - PDF format (93kb | 1 page)

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 
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