Technical tax area: Public rulings
Inland Revenue issues public rulings to interpret how a tax law applies to taxpayers and specific types of arrangements. Taxpayers whose circumstances match those in a ruling may apply it, but are not obliged to do so.
If you calculate your tax liability according to an applicable public binding ruling, we must assess your tax according to that ruling. A public ruling applies only to the particular taxation law and arrangement set out in the ruling, and only for a specified period. If there is any material difference between the facts in the ruling and your actual arrangement, the ruling does not apply.
All the public rulings issued to date for the current year are displayed here by year, number (BR Pub), title, and status.
BR Pub 15/03: Goods and Services Tax - legal services provided to non-residents relating to transactions involving land in New Zealand
The public ruling is a reissue of the ruling that applies to the supply by a registered person of legal services to a non-resident (who is outside New Zealand at the time the services are performed) relating to:
- transactions involving the sale or purchase of land in New Zealand or the lease, licence, or mortgage of land in New Zealand, or
- easements, management agreements, construction agreements, trust deeds, guarantees and other agreements concerning land in New Zealand, or
- disputes arising in relation to land in New Zealand.
These supplies will be zero-rated for GST purposes under s 11A(1)(k) of the Goods and Services Tax Act 1985.
Ruling applies from: This Ruling will apply for an indefinite period beginning on 24 May 2015.
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BR PUB 15/03 - RTF format (216kb | 14 pages)
BR PUB 15/03 - PDF format (277Kb | 14 pages)
BR Pub 15/01 and BR Pub 15/02: secondhand goods input tax deductions - fishing quota, coastal permits and certificates of compliance
These rulings consider whether a registered person is entitled to claim secondhand goods input tax deductions when they purchase fishing quota, coastal permits or certificates of compliance from an un-registered person. The rulings conclude that they are not "goods" as defined in the Goods and Services Tax Act 1985. Therefore, they will not give rise to secondhand goods input tax deductions
Ruling applies from: This Ruling will apply for an indefinite period beginning on 1 July 2014.
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BR PUB 15/01 and BR PUB 15/02 - RTF format (229kb | 15 pages)
BR PUB 15/01 and BR PUB 15/02 - PDF format (272kb | 15 pages)
Microsoft Word Viewer 2003 can be used to access .rtf (Rich Text Format) files.
Date published: 14 Apr 2010