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- About the consultation process
- Subscribe to our consultation process
- Looking for final items?
- 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?
Requests to amend assessments
This draft SPS updates and replaces SPS 07/03: Requests to amend assessments. It clarifies how the Commissioner will exercise her discretion under section 113 of the Tax Administration Act 1994 to amend assessments to ensure their correctness. In particular it clarifies how this will be exercised given the way the Commissioner currently deals with the processing of taxpayers' tax returns, telephone enquiries and correspondence. The SPS also explains the relationship between sections 113 and 113A of the Tax Administration Act 1994, and sections 113 and 20(3) of the Goods and Services Tax Act 1985.
Comment deadline: 11 April 2014
ED0162 - RTF format (406kb | 16 pages)
ED0162 - PDF format (110kb | 16 pages)
Depreciation rate for pet grooming and cleaning equipment
Draft Determination ED0163: Depreciation Rates General Determination for pet grooming and cleaning equipment has been released for comment.
Comment deadline: 11 April 2014
ED0163 - RTF format (68kb | 2 pages)
ED0163 - PDF format (23kb | 2 pages)
You can email your comments to us at firstname.lastname@example.org 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
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