Review of Public Information Bulletins
To assist taxpayer certainty and compliance, we are reviewing all content published in Public Information Bulletins (PIBs) and Tax Information Bulletins (TIBs) before 1996, starting with the oldest volumes. The results of the review will be published on this website. Any item which is still relevant and correct will be updated to reflect current legislation and reissued in a current Tax Information Bulletin.
See also "Review of Public Information Bulletins" Tax Information Bulletin Vol 23, No 1 (February 2011)
Inland Revenue published PIBs regularly between September 1963 and July 1989. They comprised a range of statements on taxation issues, as well as legislative commentary, public notices and other information. TIBs replaced PIBs from July 1989.
Many PIBs contained very general information with limited analysis or reasoning to support the views expressed, and most related to legislation which has since been repealed or amended. In some cases, the Commissioner's view or reasoning has developed or changed significantly since publication. Similar concerns apply to those TIBs published prior to December 1995, before the introduction of a more robust process, including routine external consultation.
Until the PIB and identified TIB items are reviewed they should be referenced with some care. The items should not necessarily be taken as the Commissioner's current view of the law or operational practice. Where there is doubt, professional advice should be sought.
All legislative commentary will be made available electronically, in the legislation section of this website.
Progress and consultation
We are consulting with the New Zealand Institute of Chartered Accountants and the New Zealand Law Society throughout the review. Other affected parties are contacted as issues arise.
We welcome submissions from all interested parties. At the moment, we're interested in any information you may have regarding PIBs 61 to 100, published between July 1969 and September 1979. We're reviewing items in chronological order, and will update this request as we approach more recent PIBs and TIBs.
PIBs 1 to 110 have been reviewed, and the results are available under completed reviews.
If you have any information or questions regarding the review, please contact Michelle Ross, Manager, Public Rulings at Michelle.Ross@ird.govt.nz or on 04 8901137.
Date published: 26 Apr 2013
Back to top
