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Public consultation
Uiuinga tūmatanui

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?


Goods and Services Tax - Non-profit bodies - Registration, accounting for GST, and deregistration

This draft QWBA deals with some of the issues facing non-profit bodies in registering for GST. It deals with the scope of a non-profit body's taxable activity, and the on-going need to make taxable supplies. The item also covers the input tax deductions available under s 20(3K) for a non-profit body once registered. Finally, the item sets out the circumstances in which a non-profit body may be liable to be deregistered for GST purposes and the output tax liability that may result.

Comment deadline: 24 April 2015

QWB00078 - RTF format (172kb | 8 pages)
QWB00078 - PDF format (160kb  | 8 pages )

PUB0219: Income Tax - Whether the cost of acquiring an option is part of the cost of acquiring revenue account land

This item considers the deductibility of an option to acquire land that is revenue account property. The item concludes that the cost of acquiring an option to acquire land, which is then exercised, will form part of the cost of acquiring the land. If the land is revenue account property of the taxpayer, the cost of acquiring the option will therefore be deductible under s DB 23. The item also considers the deductibility of the cost of acquiring an option in other situations, such as when the option is revenue account property, and when the option is disposed of or expires rather than being exercised.

Comment deadline: 24 April 2015

PUB0219 - RTF format (232kb | 7 pages)
PUB0219 - PDF format (338kb  | 7 pages )

PUB00202: GST - Directors' fees

This ruling and commentary explains whether a director’s fees are subject to GST. Essentially, if a registered person accepts an office as a director in carrying on a taxable activity, the fees that person receives for providing their services will be subject to GST.

Comment deadline: 8 May 2015

PUB00202 - RTF format (746kb | 16 pages)
PUB00202 - PDF format (317kb  | 16 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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