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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu
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 2015, other interpretations are sorted by the year in which they were issued.

IS 17/01 - Income tax - deductibility of feasibilty expenditure

This item considers the deductibility of feasibility expenditure. It updates and replaces "IS 08/02: Deductibility of feasibility expenditure" Tax Information Bulletin Vol 20, No 6 (July 2008): 12, to take account of the Supreme Court decision Trustpower Ltd v CIR [2016] NZSC 91.

Date of issue: 23 February 2017

IS 17/01 - PDF format (541kb | 41 pages)

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