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Technical tax area
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Operational positions

Read the Commissioner's operational positions below.

Commissioner’s operational position on QB 17/09 - Is there a full or partial disposal when an asset is contributed to a partnership as a capital contribution?

The purpose of this item is to inform taxpayers of the operational position being adopted by the Commissioner in relation to this matter.

Commissioner’s interim operational position on calculating PAYE on non-resident seasonal workers’ holiday pay

This Operational Position addresses the interim operational position being adopted by IRD in relation to the calculation of PAYE on non-resident seasonal workers’ holiday pay.

Commissioner's operational position on Veterans' Weekly Compensation/Weekly Income Compensation and tax codes

CIR’s position concerning the tax codes available to a veteran receiving Weekly Compensation or Weekly Income Compensation under the Veterans' Support Act 2014.

Commissioner’s operational position on horse racing syndicates incorrectly registered for GST

The purpose of this item is to inform taxpayers of the operational position being adopted by the Commissioner in relation to QB 17/04: Goods and Services Tax – Whether a racing syndicate can be a registered person, which confirms the Commissioner’s view on when a horse racing syndicate can register for GST.

Commissioner’s operational position on tax residence

This operational position relates to the Interpretation Statement IS 16/03: Tax Residence, which is an update of IS 14/01 as a result of the Court of Appeal decision in CIR v Diamond [2015] NZCA 613. The part that has been updated deals with one of the tax residence tests for individuals - the "permanent place of abode" test in s YD 1(2). There may be some situations in which the new Interpretation Statement gives a different result from the application of the Interpretation Statement it replaces - IS 14/01. If you have reached a view on your tax residence under the approach in IS 14/01 and are unsure about how IS 16/03 might affect you, this operational position will help.

Commissioner’s operational position on deducting expenditure on gifts of food and drink

In Agents Answers Issue 193, August 2016, we published an item on deducting expenditure on gifts of food and drink.

Commissioner’s operational position on unit trusts - When a unit trust can have a single unit holder

This operational position relates to the recently published interpretation statement IS 16/02, which sets out the Commissioner’s position on whether and when a unit trust can have a single unit holder for income tax purposes.

Commissioner’s operational position on calculating PAYE on holiday pay

This Operational Position addresses Commissioner's operational position on calculation of PAYE on non-resident seasonal workers’ holiday pay.

Commissioner’s operational position on FBT and car parks

The purpose of this item is to inform taxpayers of the operational position being adopted by the Commissioner in relation to Fringe Benefit Tax and car parks.

Commissioner’s operational position on "development or division work" not of a minor nature for section CB 12 purposes

The purpose of this item is to inform taxpayers of the operational position being adopted by the Commisioner in relation to this matter.

Commissioner’s interim operational position for tax pooling transfers of use-of-money interest

This statement sets out the Commissioner’s position on proposed legislation to allow tax pooling to be used to meet use-of-money interest obligations.

Commissioner’s operational position on what is "significant expenditure" for section CB 13 purposes

This statement sets out the Commissioner’s operational position on the inclusion of expenditure on non-physical development work for s CB 13 purposes.

Commissioner’s operational position on foreign tax credits for amounts withheld from United Kingdom pensions

The purpose of this item is to inform taxpayers of the operational position being adopted by the Commissioner in relation to this matter.

Commissioner's interim operational position for GST and Bodies Corporate

The Minister of Revenue has recently announced the Government’s intention to pass legislation to exempt bodies corporate from GST.

Tax Residence – transition 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.

Income tax – deductibility of expenditure incurred in borrowing money – section DB 5 – transitional operational statement

The recently published Interpretation Statement IS 13/03 changes our position about the deductibility of some insurance premiums under section DB 5. The Commissioner recognises that taxpayers may have incorrectly relied on earlier advice on mortgage repayment insurance premiums when entering into other insurance contracts. The transitional operational statement outlines an approach that will enable taxpayers who have already entered into certain arrangements some time to transition into the expected treatment.

Commissioner’s interim operational position on GST registration by Bodies Corporate

Operational postions: whether or not a body corporate can register for GST purpose will depend on whether it is carrying on a taxable activity.