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Public consultation
Te runanga tumatanui

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?


Draft determination - depreciation rate for wool/shearing sheds

The Commissioner proposes to set a general depreciation rate for wool/shearing sheds. The new asset class is being established in order to ensure that wool/shearing sheds are categorised correctly for depreciation purposes.

Comment deadline: 30 January 2015

ED0167 - RTF format (68kb | 2 pages)
ED0167 - PDF format (24kb | 2 pages)

Draft determination - depreciation rate for drones and integrated accessories

The Commissioner proposes to set a general depreciation rate for drones and integrated accessories including remote controllers and software, used for photography, surveillance and video/movie production.

Comment deadline: 30 January 2015

ED0168 - RTF format (83kb | 2 pages)
ED0168 - PDF format (24kb | 2 pages)

GST- legal services provided to non-residents relating to transactions involving land in New Zealand

The public ruling is a reissue of the ruling that applies to the supply by a registered person of legal services to a non-resident (who is outside New Zealand at the time the services are performed) relating to land transactions. The ruling considers when the supply of those legal services will be zero-rated for GST purposes under s 11A(1)(k) of the Goods and Services Tax Act 1985.

Comment deadline: 30 January 2015

PUB0207 - RTF format (217kb | 14 pages)
PUB0207 - PDF format (285kb | 14 pages)

Goods and services tax - fishing quota - secondhand goods input tax

These rulings consider whether a registered person is entitled to claim secondhand goods input tax deductions when they purchase fishing quota, coastal permits or certificates of compliance from an un-registered person. The rulings conclude that they are not "goods" as defined in the Goods and Services Tax Act 1985 so will not give rise to secondhand goods input tax deductions.

Comment deadline: 30 January 2015

PUB0212 - RTF format (239kb | 15 pages)
PUB0212 - PDF format (286kb | 15 pages)

Income Tax - Deductibility of guarantee payments

This item considers when a guarantor (who has received a fee for providing a guarantee) will be allowed a deduction for a payment made under the guarantee. In summary, it concludes that a guarantor will only be allowed a deduction where the guarantor is in the business of giving guarantees and to the extent that s DB 15 does not apply to limit the loss. This item will replace "Loan guarantor's loss when guarantee is called on - deductibility" Tax Information Bulletin Vol 7, No 2 (August 1995).

Comment deadline: 30 January 2015

QWB0136 - RTF format (200kb | 8 pages)
QWB0136 - PDF format (182kb | 8 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)

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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