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Technical tax area
Te wahi mo te take hangarau
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 14/06: Payments made by parents or guardians of students to state schools - GST treatment

This re-issued public ruling addresses the GST treatment of payments made by the parents or guardians of students (other than international students) who are enrolled at state and integrated schools to the Boards of Trustees of such schools.

The ruling does not reflect any material change in the Commissioner’s position on the GST treatment of payments made by parents to state and integrated schools. However, aspects of the ruling have been updated with assistance from the Ministry of Education to reflect their advice to school communities in revised Education circular 2013/06 - Payments by parents of students in state and state-integrated schools issued on 13 June 2013.



Ruling applies from: the period 21 June 2013 to 20 June 2018.

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BR PUB 14/06 - RTF format (284kb | 19 pages)
BR PUB 14/06 - PDF format (247kb | 19 pages)


Income tax - Australian source income earned by Australian limited partnership and foreign tax credits

These five reissued rulings deal with the ability of a New Zealand resident partner of an Australian limited partnership to claim foreign tax credits for Australian income tax and dividend withholding tax paid by the Australian limited partnership. The rulings are contained in a single document with a shared commentary.

Ruling applies from: the first day of the 2013/14 income year to the last day of the 2016/17 income year.

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BR PUB 14/01 - 14/05 - RTF format (466kb | 31 pages)
BR PUB 14/01 - 14/05 - PDF format (231kb | 31 pages)


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Other rulings by year

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Date published: 14 Apr 2010

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