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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.

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?


Draft General Depreciation Determination ED0180: Rail passenger service electric multiple units

The Commissioner proposes to set a general depreciation rate for "Rail passenger service electric multiple units” under the "Transportation"asset category in the Commissioner’s Table of Depreciation Rates.

Comment deadline: 31 July 2015

ED0180 - RTF format (67kb | 2 pages)
ED0180 - PDF format (110kb | 2 pages)


Draft Provisional Depreciation Determination ED0182: Geothermal and thermal powerhouses

The Commissioner proposes to set provisional depreciation rates for geothermal and thermal powerhouses by adding new asset classes to the "Power generation and electrical reticulation" industry category and the "Buildings and structures" asset category in the Commissioner's Table fo Depreciation Rates.

Comment deadline: 17 August 2015

ED0182 - RTF format (96kb | 2 pages)
ED0182 - PDF format (28kb | 2 pages)


Draft Provisional Depreciation Determination ED0177: Oil/gas equipment used to evaluate, repair or stimulate existing wellbores

The Commissioner proposes to set a general depreciation rate for several items of specialised equipment used by oil and gas industry support specialists to evaluate, repair or stimulate the performance of existing wellbores, not currently provided for under the "Oil and Gas Industry" category within the Commissioner’s Table of Depreciation Rates.

Comment deadline: 19 August 2015

ED0177 - RTF format (91kb | 2 pages)
ED0177 - PDF format (54kb | 2 pages)


PUB00201: Fringe benefit tax - exclusion for car parks provided on an employer’s premises

The draft public rulings consider the on-premises exclusion from FBT for car parking provided to employees in car parks that are owned or leased by an employer. The exclusion applies to a wider range of car-parking arrangements than outlined in previous expired rulings and, when finalised, will apply prospectively. Employers who have taken a conservative approach to FBT in the past and may have overpaid FBT will be able to discuss their position with Inland Revenue.

Comment deadline: 2 September 2015

PUB00201 - RTF format (673kb | 35 pages)
PUB00201 - PDF format (336kb | 35 pages)


Draft standard practice statement ED0172: Remission of penalties and use-of-money interest

This draft statement sets out the Commissioner's practice when granting remission of penalties and use-of-money interest.

Comment deadline: 25 September 2015

ED0172 - RTF format (739kb | 12 pages)
ED0172 - PDF format (187kb | 12 pages)


Draft standard practice statement ED0173: Instalment arrangements for payment of tax.

This draft statement sets out the Commissioner's practice when considering applications for financial relief by way of an instalment arrangement under section 177 of the Tax Administration Act 1994.

Comment deadline: 25 September 2015

ED0173 - RTF format (829kb | 17 pages)
ED0173 - PDF format (254kb | 17 pages)


Draft standard practice statement ED0174: Writing off outstanding tax.

This draft statement sets out the Commissioner's practice for granting financial relief by permanently writing off outstanding tax using the Commissioner's discretionary power under section 177C of the Tax Administration Act 1994.

Comment deadline: 25 September 2015

ED0174 - RTF format (516kb | 20 pages)
ED0174 - PDF format (236kb | 20 pages)


Draft standard practice statement ED0175: Child support debt - requesting an instalment arrangement

This draft statement sets out the Commissioner’s practice for providing relief when the immediate payment of an overdue child support obligation is not possible. The relief is provided in the form of an arrangement to pay debt in instalments and writing off incremental penalty debt when instalment arrangements are adhered to.

Comment deadline: 25 September 2015

ED0175 - RTF format (723kb | 12 pages)
ED0175 - PDF format (169kb | 12 pages)


Draft standard practice statement ED0176: Student loans - relief from repayment obligations

This draft statement sets out the Commissioner’s practice for providing relief under the Student Loan Scheme Act 2011.

Comment deadline: 25 September 2015

ED0176 - RTF format (474kb | 16 pages)
ED0176 - PDF format (230kb | 16 pages)


Draft General Depreciation Determination ED0179: Carports

The Commissioner proposes to set a general depreciation rate for "Carports - freestanding or lean-to" under the "Buildings and structures" asset category in the Commissioner’s Table of Depreciation Rates. Includes images of structures viewed by the Commissioner as typical carports versus an extension of a building.

Comment deadline: 31 July 2015

ED0179 - RTF format (1.72mb | 3 pages)
ED0179 - PDF format (228kb | 3 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: 03 Jun 2015

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