Expired consultation items
As at 31 August 2009
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.
Finalised public rulings, interpretation statements, and other public items are available in the Technical tax area.
| 2009 Draft items | ||
|---|---|---|
| IS0006 | Fines and penalties | 02/07 - 14/08 |
| Work in progress - considering consultation submissions | ||
| IS3571 | Retirement villages (reconsultation) | 23/02 - 09/04 |
| Work in progress - considering consultation submissions and undertaking further work | ||
| 2008 Draft items | ||
|---|---|---|
| IS0072 | Care and management of taxes (reconsultation) | 20/08 - 21/11 |
| Work in progress - considering consultation submissions and undertaking further work | ||
| 2007 Draft items | ||
|---|---|---|
| IS3571 | Retirement villages (reconsultation) | 16/07 - 30/09 |
| Reconsulted February 2009 | ||
| IG3162 | Allowances | 24/10 - 28/12 |
| To be reconsulted in 2009 | ||
| 2006 Draft items | ||
|---|---|---|
| BR Pub 06/xa-xe | Rates apportionment rulings | 08/08 - 27/10 |
| Work in progress - considering consultation submissions and undertaking further work. Will be reconsulted in 2010. | ||
| 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); further issues paper due in 2009. | ||
| QB00056 | New employee relocation expenses | 27/10 - 25/02/07 |
| Incorporated into 3162: allowances (see above) | ||
| QB0057 | Airline overhaul reserves: deductibility | 22/11 - 30/03/07 |
| On hold pending policy consideration | ||
| IS0064 | Residential rental properties - depreciation of items of depreciable property | 22/02 - 20/04 |
| To be reconsulted in 2009 | ||
| 2005 Draft items | ||
|---|---|---|
| IS0057 | Deductibility of business relocation costs | 06/02 - 31/03 |
| To be reconsulted in 2009 | ||
| IS0033 | Company deductions | 02/03 - 30/04 |
| To be reconsulted in 2009 | ||
| IS0072 | Care and management of taxes | 21/12 - 28/02/06 |
| Reconsulted October 2008 | ||
| 2004 Draft items | ||
|---|---|---|
| INA0009 | Interpretation of s BG 1 | 24/09 - 17/12 |
| Work in progress - undertaking further consideration post Ben Nevis (Ben Nevis Forestry Ventures Ltd v C of IR; Accent Management Ltd v C of IR (2009) 24 NZTC 23,188) | ||
| 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 now s CX 7 of the Income Tax Act 2007 | ||
| PU0089 | Payment by credit card, cheque - GST | 03/10 - 30/11 |
| To be reconsulted before 30/6/10 | ||
| 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". | ||
| 1999 Draft itmes | ||
|---|---|---|
| IS3571 | Retirement villages | Oct/Nov |
| Reconsulted July 2007 and February 2009 | ||
| IS006 | Fines and penalties | Oct/Nov |
| Reconsulted July 2009 | ||
| 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); further issues paper due in 2009 | ||
| 1997 Draft items | ||
|---|---|---|
| IS9701 | Deductibility of expenditure incurred in the borrowing of money - section DJ 11 | Mar/Apr |
| Not currently being worked on due to other priorities | ||
| 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 | ||
|---|---|---|
| PU2890 | GST and futures contracts | Sep/Oct |
| Work in progress - undertaking further consideration | ||
| 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: 14 Sep 2009
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