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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.

Subscribe to our public consultations

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

Subscribe here to receive emails on exposure drafts

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 - 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 public.consultation@ird.govt.nz  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
Wellington

 

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Date published: 11 Jun 2013

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