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Technical tax area
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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.

OS 17/01: GST and costs associated with mortgagee sales

This statement outlines GST and costs associated with mortgagee sales. It is a review of OS 15/01 and contains a change in position with regard to input tax deductions for a mortgagee who is subject to the business to business financial services rules.

2017 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner’s mileage rate for the 2017 income year has been set at 73 cents per kilometre for both petrol and diesel vehicles. Separate rates have been introduced for Hybrid and Electric vehicles of 73 cents/km and 81 cents/km respectively.

OS 16/01 Filing an IR 10 and Section 108 of the Tax Administration Act 1994

This statement sets out the Commissioner of Inland Revenue’s preference for the ways in which taxpayers may bring income to her attention when filing their annual return. Other than the return itself, other common ways are to complete the Financial statements summary (the IR 10) or to include a set of financial statements with their annual return.

2016 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner’s mileage rate for the 2016 income year has been set at 72 cents per kilometre for both petrol and diesel vehicles.

OS 15/01 GST and the costs associated with mortgagee sales

This statement outlines the GST and costs associated with mortgagee sales.

2015 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner’s mileage rate for the 2015 income year has been set at 74 cents per kilometre for both petrol and diesel vehicles.

2014 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner’s mileage rate for the 2014 income year has been set at 77 cents per kilometre for both petrol and diesel vehicles.

2013 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner’s mileage rate for the 2013 income year has been set at 77 cents per kilometre for both petrol and diesel vehicles.

OS 13/02 Section 17 notices

This statement outlines the procedures Inland Revenue will follow when issuing notices, including third party requests, under section 17 of the Tax Administration Act 1994. The section, which relates to requisitions for information, is one of Inland Revenue's information-gathering powers.

OS 13/01 The Commissioner of Inland Revenue's search powers

This statement outlines how Inland Revenue will exercise one of the Commissioner’s information gathering powers: the search powers under sections 16, 16B and 16C of the Tax Administration Act 1994 and the Search and Surveillance Act 2012. The statement aims to provide taxpayers and their advisers with information about what to expect when the Commissioner uses these powers, and the Commissioner’s expectations of taxpayers.

2012 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner’s mileage rate for the 2012 income year has been set at 77 cents per kilometre for both petrol and diesel vehicles.

2011 review of the Commissioner's mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner’s mileage rate for the 2011 income year has been set at 74 cents per kilometre for both petrol and diesel vehicles.

2010 Review of the Commissioner's mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner’s mileage rate for the 2010 income year has been set at 70 cents per kilometre for both petrol and diesel vehicles.

OS 09/01 Commissioner's statement of a mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner’s mileage rate for the 2008-2009 income year has been set at 70 cents per kilometre for both petrol and diesel vehicles.

OS 06/02 Interaction of tax and charities rules, covering tax exemption and donee status (Dec 2006)

Operational statements OS 06/02. This statement outlines how the Charities Commission and IR will manage charitable entities of tax exemption requirements.

OS 06/01 GST treatment of supplies of telecommunications services

This Operational Statement (OS) sets out Inland Revenue's operational practice and provides guidelines as to the Goods and Services Tax (GST) treatment of cross-border supplies of telecommunications services under the Goods and Services Tax Act 1985 (the GST Act).