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.

Our published statements include

• Determinations
• Interpretation guidelines and interpretation statements
• Public rulings
• Standard practice statements
• Product rulings
• Questions we've been asked

Before publishing these, we put them through an extensive public consultation process.

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 presently available for consultation are available for download below until the comment deadline, after which they are archived. New drafts are added as they become available.

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?

Retirement villages - GST treatment

This draft interpretation statement addresses the GST treatment of payment made to the owners or operators of retirement villages and their entitlement to input tax credits on supplies received for the purpose of a retirement village. It was previously released for consultation in February - March of this year, and now takes account of submissions received during that time.

Comment deadline: 20 November 2009

IS3571 - RTF format (630 kb | 46 pages)
IS3571 - PDF format (308 kb | 46 pages)

Loose furniture for short-term hire

This draft general depreciation determination sets out the rate for the asset class "Furniture (loose)" in the "Hire Equipment (short-term hire of 1 month or less only)" asset category. An example of this is furniture hired to prospective home vendors. This determination replaces provisional depreciation determination PROV17, issued on 16 February 2007.

Comment deadline: 25 November 2009

DDG0143 - RTF format (25kb | 2 pages)
DDG0143 - PDF format (16kb | 2 pages)

Reimbursing shareholder-employees for motor vehicle expenses

This draft question we've been asked clarifies the use of the mileage rate published by Inland Revenue to reimburse shareholder-employees. In particular it clarifies the employee criteria and whether the 5,000km limitation on using that mileage rate applies in these circumstances.

Comment deadline: 30 November 2009

ED0118 - RTF format (41KB | 3 pages)
ED0118 - PDF format (32KB | 3 pages)

Residential rental properties - depreciation of items of depreciable property

This draft interpretation statement considers how to determine which items can be depreciated separately and which are properly depreciated as part of the building, in the context of a residential rental property.

Comment deadline: 18 December 2009

INS0064 - RTF format (779kb | 53 pages)
INS0064 - PDF format (276kb | 53 pages)

You can email your comments to us at public.consultation@ird.govt.nz
This email is only for providing feedback on public drafts, please use our general enquiry form for all other feedback.

If you wish to post 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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