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Inland Revenue produces a number of statements and rulings to explain to taxpayers and their agents how taxation laws affect them. These are produced by the Office of the Chief Tax Counsel (OCTC) and Legal and Technical Services business groups of Inland Revenue. We are keen to produce items that accurately and fairly reflect taxation legislation and are useful to taxpayers and their advisors. Your feedback, as a user of that legislation, is highly valued.
You can have your say by providing us with comment on the technical and/or commercial aspects of the drafts. We will acknowledge receipt of your comments immediately, and reply in more detail to you before the item is finalised.
Drafts currently available for consultation are listed below and can be downloaded until the comment deadline. New drafts will be added as they become available.
Subscribe to receive a fortnightly email updating you on finalised public items and draft public items that have been released for external consultation.
You can receive email notifications when draft public items are available for comment. Contact Public Consultation to be placed on a distribution list.
For information about proposed changes to tax law visit the Policy Advice Division website.
Final items can be found in our technical tax area, and using the links below:
Let us know what you think about our drafts. Are they technically accurate? Do they fairly reflect taxation legislation? Are they in line with commercial reality and useful in practical situations?
Please note that submissions on our consultation items may be the subject of a request under the Official Information Act 1982, which may result in their release. Parts of submissions may also be summarised or quoted in official documents, which may be subject to a request for public release.
The withholding of particular submissions, or parts thereof, on the grounds of privacy, or commercial sensitivity, or for any other reason, will be determined in accordance with that Act. Authors making submissions who consider that there is any part of the submission that should be properly withheld under the Act should clearly indicate this.
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