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Consultation on draft items

We focus on producing items that accurately and fairly reflect taxation legislation, and are useful in practical situations. Your input into the process is highly valued.

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Currently consulting on

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?

ED0201: Voluntary disclosures

This standard practice statement (SPS) sets out the factors that the CIR will take into account when forming an opinion as to whether a taxpayer has made a full voluntary disclosure to the CIR of all the details of a tax shortfall. In particular this SPS provides detailed discussion on the four essential elements of a voluntary disclosure. That is, that a voluntary disclosure:

  • must disclose a tax shortfall, and
  • must disclose all of the details of the tax shortfall, and
  • must disclose something to the CIR, and
  • must be made voluntarily.

Comment deadline: 31 January 2019

ED0201 - PDF format (470kb | 22 pages)

PUB00311 What are the requirements for claiming tax deductions for payments to family members for services?

This Question We’ve Been Asked deals with the requirements for claiming income tax deductions for payments to spouses, partners, or other family members for services they provide to businesses or other income earning activities. It reminds taxpayers that to claim deductions: the family member must provide services to the business; the amount paid must not be excessive, and if the family member is a spouse or partner, the Commissioner's prior approval for a deduction is required unless the business is run though a company (s DC 5 of the ITA 2007). The item sets out the kinds of evidence that may be relevant to show the family member provided services to the business.

Comment deadline: 21 December 2018

PUB00311 - PDF format (382kb | 5 pages)

Providing feedback on draft items

You can email your comments to us at  This email address is only for providing feedback on public drafts.

For all other feedback, please use our Comments and feedback form.

If you wish to post us your comments, send them to:

Team Manager, Technical Services
Office of the Chief Tax Counsel
National Office
Inland Revenue Department
PO Box 2198

Related links

Expired draft items 
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