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Public consultation
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Public consultation

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

Subscribe to receive a fortnightly email updating you on finalised public items and draft public items that have been released for external consultation. 

Subscribe here to receive the Public Consultation fortnightly update

You can receive email notifications when draft public items are available for comment. Contact Public Consultation to be placed on a distribution list.

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?

PUB00259: Income tax - land sale rules - main home and residential exclusions - regular pattern of acquiring and disposing, or building and disposing

This item is about habitual land sellers / renovators. It considers when there will be a "regular pattern" of acquiring and disposing or erecting and disposing, which will mean that the residential exclusion from most of the land sale rules (s CB 16) cannot be used. This is also relevant to the main home exclusion from the 2-year "bright-line" (s CB 16A), which has a "regular pattern" carve-out (in addition to the cap on how frequently the exclusion can be used).

Comment deadline: 30 May 2016

PUB00259 - PDF format (205kb | 13 pages)

QWB00085: Tax Administration Act 1994 - the period for which a private or product ruling applies

This item sets out the Commissioner’s practice on the period of a private or product ruling, for ruling applicants and their agents. Where an arrangement has a term or expected life of more than three years, the Commissioner will generally rule for a period of three years from the date of issue of the draft or final ruling. On a reissue of a ruling, where an arrangement has a remaining term or expected life of more than five years, the Commissioner will generally rule for a period of five years from the date the previous ruling ceased to apply. There are exceptions to this general practice and examples of circumstances where the Commissioner will rule for a different period are given.

Comment deadline: 5 May 2016

QWB00085 - PDF format (112kb | 4 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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