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Public consultation
Te runanga tumatanui

Public consultation

Consultation is important to us and we encourage you to have your say about our tax rulings and other documents.

On this page:

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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You can subscribe to receive an email notification when exposure drafts on proposed tax rulings are available for comment.

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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?


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)

GST - late return charges

This draft QWBA updates and replaces the part of Public Information Bulletin No 148 (May 1986): 3 that relates to the GST treatment of library fines and vehicle parking fines. However, the analysis in the item extends to all charges imposed for the late return of a borrowed item (ie, not just to library fines and vehicle parking fines). The draft QWBA concludes that in most cases a late return charge will be subject to GST because the legal arrangements entered into between the parties will characterise the charge as additional consideration for the supply of a borrowed item.

Comment deadline: 2 December 2014

PUB0210 - RTF format (160kb | 5 pages)
PUB0210 - PDF format (121kb | 5 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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