Skip to Content
MenuClose

myIR, payments and more


Technical tax area
Ngā tūmomo whakataunga me ngā aratohu
TIB, determinations, interpretation guidelines and statements, operational statements, product and public rulings, standard practice statements, questions we've been asked, legal decisions - case notes and legislation.
Tax Information Bulletin

Tax Information Bulletins (TIBs) contain information about changes to tax-related legislation, proposed legislation, judgements, rulings and other specialist tax topics. Inland Revenue provides the TIB as a service to people with an interest in New Zealand taxation.

Review of Public Information Bulletins

To assist taxpayer certainty and compliance, we have completed a review of all tax technical items published in Public Information Bulletins (PIBs).

Determinations

The Commissioner of Inland Revenue may (or in some cases must) issue determinations about various tax issues such as accrual expenditure, depreciation, financial arrangements, foreign currency, livestock valuations, standard costs for boarding service providers, and childcare providers.

Interpretation guidelines and interpretation statements

The Commissioner of Inland Revenue issues interpretation guidelines and interpretation statements that set out her position on the matters dealt with in them.

Operational statements

An Operational Statement will set out the Commissioner's view of the law in respect of the matter discussed. They are intended to be a preliminary view in the absence of a public binding ruling or an interpretation statement on the subject.

Binding rulings

This section tells you what binding rulings are, and how to apply for a private or product ruling. It also provides information about when we can and can't give rulings.

Product rulings

Product rulings are binding rulings on how the tax law applies to a particular "product", which is an arrangement that is likely to be entered into with a number of people on identical terms.

Public rulings

Public rulings interpret how a tax law applies to taxpayers and specific types of arrangements. Taxpayers whose circumstances match those in a ruling may apply it, but are not obliged to do so.

Standard practice statements

These statements describe how we will exercise a statutory discretion or deal with practical issues arising out of the administration of the Inland Revenue Acts. Since January 2005, a new referencing system has been adopted for all new standard practice statements. Those issued in the same calendar year will be sequentially numbered and prefixed with a 2-digit year to identify the age of the publication. Standard practice statements issued prior to 2005 will retain their original references until they are replaced or re-issued.

Questions we've been asked

"Questions we've been asked" are issued by the Office of the Chief Tax Counsel. They are published items about specific tax issues that set out the answers to enquiries we have received which may be of general interest to taxpayers. A general similarity to the items will not necessarily lead to the same tax result. Each case should be considered on its own facts.

Prosecution guidelines

The Prosecution Guidelines detail the structured approach for all prosecution activity Inland Revenue undertakes.

Legal decisions - case notes

In this section you will find brief notes of decisions made by the Taxation Review Authority, the High Court, Court of Appeal, Privy Council and the Supreme Court. These case notes do not set out Inland Revenue policy, nor do they represent our attitude to the decision.

Legislation

Learn about changes to legislation including general and remedial amendments and Orders in Council.

General articles

General articles covers an assortment of items that do not fall within the other stated areas within the "Technical tax" section.

Revenue Alerts

Revenue Alerts inform taxpayers and tax agents about significant and/or emerging tax planning issues or arrangments where Inland Revenue has concerns and is undertaking further risk assessment and investigative activities.

Commissioner's statements and operational guidelines

This section contains Commissioner's statements and guidelines on a range technical tax topics. Guidelines are provided for information purposes only and do not replace or override any interpretations or other statements made with respect to the application of the law.

Operational positions

Read the Commissioner's operational positions below.

Green outline box with round corners.
Income Tax Act 2007 - changed defined terms

The Income Tax Act 2007 (ITA 2007) includes a number of changes to defined terms, although the intent and meaning of these terms remains the same. 

Green outline box with round corners.