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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu
Technical tax area: Public rulings

Download 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.

Public rulings are issued by the Office of the Chief Tax Counsel (OCTC) business group of Inland Revenue. If you have any inquiries about public rulings, please contact our Technical Services team.

All the public rulings issued to date for the current year are displayed here by year, number (BR Pub), title, and status.


BR Pub 15/01 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.


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)


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Other rulings by year

|  All public rulings  | 2015  | 2014  | 2013  | 2012  | 2010  | 2009  | 2008  | 2007  | 2006  | 2005  | 2004  | 2003  | 2002  | 2001  | 2000  | 1999  | 1998  | 

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Date published: 14 Apr 2010

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