Skip to Content
MenuClose

myIR, payments and more


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. Please contact us if you have any inquiries about public rulings.

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


BR Pub 16/05: Income tax - treatment of a subdivision of shares under section CB 4 and BR Pub 16/06: Income tax – treatment of a disposal of subdivided shares under section CB 4

These rulings are reissues of BR Pub 13/01 and BR Pub 13/02, which expire on 20 May 2016. The original rulings considered the treatment of a subdivision of shares and a disposal of subdivided shares (where the original shares were acquired for the purpose of disposal) under s CB 4. The central technical issue considered was whether subdivided shares are treated as the same or different property from the original shares. The conclusion was that they are the same.

Ruling applies from: These rulings will apply for an indefinite period beginning on 21 May 2016.

Provide feedback on these items ›


BR Pub 16/05 - BR Pub 16/06 - PDF format (280kb | 14 pages)


BR Pub 16/01 - BR Pub 16/04: GST - local authority rates apportionments on property transactions

These public rulings are reissues of four expired rulings. They address the question of how local authority rates apportionments made between a vendor and a purchaser in property transactions should be treated for GST purposes. They conclude that both the apportionment of prepaid rates and the discharge of rates in arrears by the purchaser are part of the "consideration" for the vendor’s supply of land. This means that, if the consideration for the vendor’s supply of the property is GST-inclusive, the GST-inclusive rates amount should be apportioned. And if the consideration is GST-exclusive, the GST-exclusive rates amount should be apportioned.

Ruling applies from: These rulings will apply for an indefinite period beginning on 24 September 2015.

Provide feedback on these items ›


BR Pub 16/01 - BR Pub 16/04 - PDF format (338kb | 29 pages)


Report an accessibility problem for this page

Green outline box with round corners.
Other rulings by year

|  All public rulings  | 2016  | 2015  | 2014  | 2013  | 2012  | 2010  | 2009  | 2008  | 2007  | 2006  | 2005  | 2004  | 2003  | 2002  | 2001  | 2000  | 1999  | 1998  | 

Green outline box with round corners.