myIR, payments and more
On this page:
- 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.
Subscribe to receive a fortnightly email updating you on finalised public items and draft public items that have been released for external consultation.
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.
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?
PUB00190: Income tax - Donee organisations and gifts
The Commissioner understands some donee organisations (such as charities), along with their supporters, need more certainty on when payments are gifts for income tax purposes. This is important for donee organisations when issuing donation receipts, and for supporters when they seek to claim donation tax credits. This QWBA is to clarify when a donations receipt may be issued by a donee organisation and to provide some guidance on common fundraising activities.
Comment deadline: 11 February 2016
PUB00190 - RTF format (238kb | 9 pages)
PUB00190 - PDF format (169kb | 9 pages)
You can email your comments to us at email@example.com 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
Download Microsoft Word Viewer to access .doc files if you do not have Microsoft Word.