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.

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

Inland Revenue has reviewed the motor vehicle mileage rate reflecting on the average cost of running a motor vehicle, including the average fuel prices for the 2011 income year, and has amended the current mileage rate to 74 cents per kilometre which is to apply to both petrol and diesel fuel vehicles.

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

Inland Revenue has undertaken to review the Commissioner's motor vehicle mileage rate at least once a year and issue a revised mileage rate where appropriate. This update advises the result of the 2010 mileage rate review.

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

Section DE 12(3) requires that the Commissioner sets a mileage rate that taxpayers may use to calculate the expenditure or loss on a motor vehicle that represents the proportion of business use of a motor vehicle. This statement sets a mileage rate as required by section DE 12(3).

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

This statement outlines how the Charities Commission and the Inland Revenue Department will monitor and advise charitable entities of the requirements for tax exemptions, following the enactment of the Charities Act 2005.

OS 007 Income tax treatment of certain expenditures on conversion of land from one farming or agricultural purpose to another (Jul 2004)

This Operational Statement sets out the Commissioner of Inland Revenue's ("Commissioner") practice and provides guidelines as to the income tax treatment of certain expenditures on the conversion of land used for one farming or agricultural purpose to another (hereafter referred to as "agricultural expenditure" or "agricultural expenditures").

OS 005 GST and the costs of sale associated with mortgagee sales

This Operational Statement sets out the Commissioner's position on GST input tax claims in relation to the costs of sale associated with mortgagee sales namely: (i) Whether the mortgagee's costs of sale can be deducted prior to the calculation of GST due; and (ii) Whether a mortgagee can claim input tax on a mortgagee sale for the costs associated with the mortgagee sale.

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).

Date published: 30 Nov 2004

Back to top