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Public consultation
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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?


Tax Administration Act 1994 - Proscribed questions

This draft item considers whether the Commissioner is able to include a statement relating to a proscribed question (as defined in s 3 of the Tax Administration Act) in a private or product ruling. In summary, a "proscribed question" is a factual question, and includes such things as whether a fact exists, what is the value of an item and what is a person's intention. The item concludes that the Commissioner can include a statement relating to a "proscribed question" as a condition, assumption or in the description of the Arrangement.

Comment deadline: 25 April 2014

QWB0094 - RTF format (147kb | 4 pages)
QWB0094 - PDF format (29kb | 4 pages)

Income tax - ASC rules: calculating the "subscriptions" amount for an amalgamated company when the shares of an amalgamating company are held by another amalgamating company

This draft QWBA addresses a question relating to the calculation of the Available Subscribed Capital (ASC) of an amalgamated company following an amalgamation. The question arose following the release of a QWBA on a related issue (also concerning the calculation of ASC after an amalgamation). This QWBA is released to clarify an additional point that was not addressed in the previous QWBA. The QWBA concludes that the ASC of an amalgamated company does not include the ASC of amalgamating companies that are subsidiaries of other amalgamating companies.

Comment deadline: 2 May 2014

QWB0137 - RTF format (384kb | 5 pages)
QWB0137 - PDF format (65kb | 5 pages)

Income Tax - Costs of demolishing an existing building on a building site

This draft question we've been asked confirms that demolition costs are on capital account and not deductible under the general permission. The item also explains that, under the current depreciation rules, the costs of demolition are to be taken into account in determining the consideration received by a taxpayer for the disposal of a demolished building. Further, if a building is demolished after being rendered useless as a result of a natural disaster (eg, the Canterbury earthquakes) the depreciation rules specifically allow a deduction for a loss on disposal.

Comment deadline: 23 May 2014

QWB0124 - RTF format (123kb | 4 pages)
QWB0124 - PDF format (43kb | 4 pages)

Tax payments - when received in time

This draft SPS will update and replace SPS 07/01: Tax payments - when received in time. It sets out when Inland Revenue will accept payments as having been received in time. In particular it notes that from 1 October 2014 payments which are sent by post must be received by Inland Revenue on or before the due date for payment. The draft also sets out changes to the way in which payment may be made at branches of the Westpac bank which are intended to take affect from 1 October 2014.

Comment deadline: 30 May 2014

ED0159 - RTF format (588kb | 4 pages)
ED0159 - PDF format (37kb | 4 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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