Expired consultation items
As at 9 November 2011
This table contains details of exposure drafts that have been out for consultation where the comment deadline has passed. The drafts have either not yet been finalised, or have been closed with no item published.
Exposure drafts currently being consulted on are available in the Public consultation area.
Finalised public rulings, interpretation statements, and other public items are available in the Technical tax area.
| 2010 Draft items | ||
|---|---|---|
| IS0033 | Deductibility of company administration costs | 02/09 - 28/10 |
| Post-consultation review: considering submissions received | ||
| 2009 Draft items | ||
|---|---|---|
| XPB0025 | Car parks provided by employers - FBT exemption | 24/08 - 02/10 |
| Finalisation of ruling on hold - pending outcome of interpretative issue referred to the Policy Advice Division for further consideration | ||
| IG3162 | Treatment of employee-related payments - sections CE 5(3)(c) and CW 17(1)-(3) of the Income Tax Act 2007 (reconsultation) | 18/12 - 02/04/10 |
| Statement on hold pending Policy Advice review | ||
| 2007 Draft items | ||
|---|---|---|
| IG3162 | Treatment of employee-related payments - sections CE 5(3)(c) and CW 17(1)-(3) of the Income Tax Act 2007 | 24/10 - 28/12 |
| Statement on hold pending Policy Advice review | ||
| 2006 Draft items | ||
|---|---|---|
| IS0049 | GST exempt supply: supply of accommodation in a dwelling | 18/10 - 22/12 |
| Closed - proposed legislative change; see Options for strengthening GST neutrality in business-to-business transactions (June 2008) and GST: Accounting for land and other high-value assets (November 2009) | ||
| QB00056 | New employee relocation expenses | 27/10 - 25/02/07 |
| Closed - incorporated into 3162: allowances (see above) | ||
| QB0057 | Airline overhaul reserves: deductibility | 22/11 - 30/03/07 |
| File closed: legislative amendment proposed following Policy Advice consultation with aviation industry | ||
| 2005 Draft items | ||
|---|---|---|
| IS0033 | Company deductions | 02/03 - 30/04 |
| Reconsulted September 2011 | ||
| 2004 Draft items | ||
|---|---|---|
| INA0009 | Interpretation of s BG 1 | 24/09 - 17/12 |
| Consulting with Crown Law and aim to release for external reconsultation this year | ||
| 2003 Draft items | ||
|---|---|---|
| QB0020 | Imputation credits | 19/03 - 16/04/03 |
| Closed - legislative amendment: see now s OB 41 of the Income Tax Act 2007 | ||
| 2002 Draft items | ||
|---|---|---|
| BR0002 | Guidelines for applicants for binding rulings | 05/06 - 31/07/02 |
| Closed | ||
| 2001 Draft items | ||
|---|---|---|
| PU2265 | 9 to 5 leases | 06/06 - 06/07 |
| Closed - legislative amendment: see section CX 7 of the Income Tax Act 2007 | ||
| PU0089 | Payment by credit card, cheque - GST | 03/10 - 30/11 |
| Not currently being worked on due to other priorities | ||
| PU0095 | GST and resource consents | 22/05 - 30/06/02 |
| Closed: partly addressed by legislative amendment; remaining issues in IS 08/03: "Resource consent application fees and provision of works, etc - GST treatment". | ||
| 1998 Draft items | ||
|---|---|---|
| IS3817 | "Owned" and "acquired" | Jul/Aug |
| Not currently being worked on due to other priorities | ||
| PU0021 | Sale of leased commercial dwellings | Sep/Oct |
| Closed - proposed legislative change; see Options for strengthening GST neutrality in business-to-business transactions (June 2008) and GST: Accounting for land and other high-value assets (November 2009) | ||
| 1997 Draft items | ||
|---|---|---|
| IS9701 | Deductibility of expenditure incurred in the borrowing of money - section DJ 11 (now section DB 5 ITA 2007) | Mar/Apr |
| Replaced by INS00119: Income tax - deductibility of expenditure incurred in borrowing money - section DB 5 and DA 1; see the Public Rulings 2011/12 work programme for projected consultation and finalisation dates | ||
| IS9702 | Form and substance in taxation | Mar/Apr |
| On hold pending resolution of section BG 1 statement | ||
| 1996 | ||
|---|---|---|
| 1686 | Government grants to business | Jul/Aug |
| Closed | ||
| 3009 | Taxation of payments to mayors and councillors | Sep/Oct |
| Closed due to proposed legislative amendment (however, proposed amendment did not proceed) | ||
| 1995 Draft items | ||
|---|---|---|
| PU2149D | Trading stock transferred to a person who is not a shareholder or employee for nil or inadequate consideration - income tax implications | Nov/Dec |
| Closed | ||
Date published: 18 Nov 2011
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