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Technical tax area
Te wahi mo te take hangarau
Technical tax area: Interpretation guidelines and interpretation statements

Download interpretation guidelines and interpretation statements

  • Interpretation guidelines discuss the Commissioner's approach to the interpretation of a general area of law where there are also taxation implications. For example, IG009: Employee or independent contractor? assists taxpayers to determine their employment status for tax purposes.
     
  • Interpretation statements set out the Commissioner's view of the taxation laws in relation to a particular set of circumstances in cases when a binding public ruling cannot be issued or is considered to be inappropriate.

The table below lists interpretation guidelines and interpretation statements issued in 2014, other interpretations are sorted by the year in which they were issued.


IS 14/01 - Tax residence

This Interpretation Statement sets out the Commissioner’s view on the application of the tax residence rules for individuals, companies and trusts. The tax residence rules determine whether a person is assessable for tax on worldwide income or only on New Zealand-sourced income. New Zealand residents are assessable on worldwide income, and non-residents are assessable only on New Zealand-sourced income.

This statement updates and replaces the Public Information Bulletin on the residence rules – “Income Tax Amendment Act (No 5) Rules 1989: New Residence Rules” (Public Information Bulletin No. 180, June 1989). It also replaces a number of other smaller items concerning tax residence. The Interpretation Statement applies from 1 April 2014.

Date of issue: 6 March 2014

IS 14/01 - RTF format (847kb | 89 pages)
IS 14/01 - PDF format (960kb | 89 pages)


IS 14/01 - Tax residence - Transitional operational position

This transitional operational position relates to the recently published Interpretation Statement IS 14/01, which sets out the Commissioner's view on the application of the tax residence rules. There may be some situations in which the new Interpretation Statement gives a different result from the application of the earlier Public Information Bulletin No 180, June 1989.

If you have reached a view on your tax residence under the approach in PIB No 180 and are unsure about how the Interpretation Statement might affect you, this operational position and the Frequently Asked Questions will help. The FAQs provide practical examples of the application of this transitional operational position.

Date of issue: 6 March 2014

IS 14/01 - RTF format (95kb | 4 pages)
IS 14/01 - PDF format (42kb | 4 pages)


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Other interpretation guidelines and statements by year:

2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003-1998 | 

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Date published: 15 Jun 2007

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