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- About the consultation process
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- Draft items
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.
You can subscribe to receive an email notification when exposure drafts on proposed tax rulings are available for comment.
For information about proposed changes to tax law visit the Policy Advice Division website.
Final items can be found in our technical tax area, and using the links below:
- Interpretation guidelines and interpretation statements
- Public rulings
- Standard practice statements
- Product rulings
- Questions we've been asked
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 Standard Practice Statement - ED0151 Finalising agreements in tax investigations
This draft Standard Practice Statement sets out the principles and parameters for finalising agreements in tax investigations. In particular, it sets out how taxpayers and Inland Revenue staff should seek to resolve matters which are in doubt or in dispute when an investigation is being finalised. Once finalised, this Standard Practice Statement will update and replace Standard Practice Statement IR-SPS INV-350 Finalising agreements in tax investigations, issued in Tax Information Bulletin Vol. 10 No. 8 (August 1998).
Comment deadline: 30 September 2014
ED0151 - RTF format (660kb | 9 pages)
ED0151 - PDF format (80kb | 9 pages)
GST - Lotteries, Raffles, Sweepstakes, and Prize Competitions
This item explains the GST rules for running a raffle, lottery, sweepstake and prize competition. Essentially where a registered person is running one of these events, GST needs to be accounted for on any ticket sales less any cash prizes paid or payable. The item replaces an expired public ruling BR Pub 07/11 "GST—Lottery operators and promoters", which expired on 21 December 2012. It does not represent a change in view by the Commissioner and the item does not apply to racing or sports betting.
Comment deadline: 24 October 2014
QWB0121 - RTF format (229kb | 9 pages)
QWB0121 - PDF format (176kb | 9 pages)
Relationship Property Agreements – GST implications
This is a draft notice advising the Public Rulings Unit’s intention not to publish an item clarifying the GST implications of Relationship Property Agreements entered into between relationship partners in an ongoing relationship. Before finalising the notice, the Commissioner seeks comments on whether uncertainty continues to exist about the GST implications of this situation.
Comment deadline: 31 October 2014
QWB0014 - RTF format (228kb | 1 page)
QWB0014 - PDF format (75kb | 1 page)
FBT - Provision of benefits by third parties - section CX 2(2)
The ruling considers when a benefit provided to an employee by a third party will be considered a fringe benefit under s CX 2(2) of the Income Tax Act 2007. The ruling provides a list of situations where the provision of a benefit by a third party will, and will not, be considered to be a fringe benefit.
Comment deadline: 3 November 2014
PUB0204 - RTF format (344kb | 23 pages)
PUB0204 - PDF format (500kb | 23 pages)
You can email your comments to us at email@example.com 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
Inland Revenue Department
PO Box 2198
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Date published: 11 Jun 2013