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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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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?


Income tax - whether residual land is part of an undertaking or scheme of development or division of land

This item considers whether it is possible that the disposal of land that is part of an undertaking or scheme involving development or division will not give rise to income under s CB 12 or s CB 13, even if none of the statutory exclusions apply.

The item concludes that if an undertaking or scheme involving development or division has been carried on (and meets the other criteria in s CB 12 or s CB 13) the proceeds on disposal of all of the land will be taxable under the relevant provision unless an exclusion applies. However, the Commissioner will accept that s CB 12 or s CB 13 does not apply to the disposal of any given part of the land if the taxpayer can provide satisfactory evidence that the undertaking or scheme was not carried on with a view to the disposal of that land.

Comment deadline: 5 February 2015

QWB0040 - RTF format (666kb | 22 pages)
QWB0040 - PDF format (233kb  | 22 pages )

Income Tax - whether a beneficiary will be treated as a settlor

The two draft Rulings consider whether a beneficiary of a trust in the Arrangements considered will become a "settlor" of the trust under the extended definition of that term in s HC 27(2)(a) or (b) of the Income Tax Act 2007.

Comment deadline: 5 February 2015

PUB0209 - RTF format (447kb | 24 pages)
PUB0209 - PDF format (322kb | 24 pages)

Income Tax - major development or division - what is "significant expenditure" for section CB 13 purposes?

This item deals with what expenditure is relevant for s CB 13 purposes and when it is regarded as "significant". The item concludes, expenditure on developmental work is relevant for s CB 13 purposes, but expenditure on non-developmental work is not. Whether expenditure is "significant" requires consideration of the absolute amount, the amount relative to the pre and post development value of the land, and the context of the project.

Comment deadline: 5 February 2015

QWB0100 - RTF format (240kb | 13 pages)
QWB0100 - PDF format (202kb | 13 pages)

Income tax - tax exempt scholarships and bursaries - s CW 36

This draft Interpretation Statement sets out how s CW 36 (Scholarships and bursaries) should be interpreted and applied. Section CW 36 exempts certain scholarships and bursaries from income tax.

This draft sets out the requirements that must be met in order for these payments to be exempt from tax under s CW 36. In particular it outlines what a "scholarship" and a "bursary" is in terms of the provision and when the scholarship or bursary is "for attendance at an educational institution".

Comment deadline: 13 February 2015

PUB0214 - RTF format (592kb | 25 pages)
PUB0214 - PDF format (315kb  | 25 pages )

Income tax - changing to a different depreciation rate for an item of depreciable property

This draft QWBA considers the circumstances in which a taxpayer is required to change the depreciation rate they are using for an item of depreciable property. The document explains those circumstances and provides examples showing how these circumstances might arise in practice. It does not address the issue of how to identify an item of depreciable property.

Comment deadline: 20 February 2015

QWB0131 - RTF format (328kb | 10 pages)
QWB0131 - PDF format (191kb  | 10 pages )

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


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Date published: 11 Jun 2013

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