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Public consultation
Te runanga tumatanui

Expired consultation items
As at 9 July 2012

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.

 

2011 Draft items
IS0033 Deductibility of company administration costs 02/09 - 28/10
Statement on hold pending Policy Advice consideration

 

2009 Draft items
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
File closed - Policy Advice is to issue an Issues Paper on the tax treatment of employee allowances and other payments for employee expenditure

 

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
File closed - Policy Advice is to issue an Issues Paper on the tax treatment of employee allowances and other payments for employee expenditure

 

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 (title now changed to "Deductibility of company administration costs") 02/03 - 30/04
Reconsulted September 2011; statement on hold pending Policy Advice consideration

 

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. Matters raised during consultation on this draft have been addressed in IS 12/01: Income tax: Timing of share transfers for the continuity provisions.

 

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: 03 Feb 2014

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