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Public consultation
Uiuinga tūmatanui

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.

On this page:

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?


PUB00324: GST – when will goods and services supplied in connection with the repatriation of human remains from New Zealand be zero-rated?

This draft Question We’ve Been Asked considers the GST treatment of goods and services supplied in relation to the repatriation of human remains from New Zealand overseas. In particular, it considers when the goods and services can be zero-rated. When finalised it will update and replace PIB 168 “GST on Human Remains for Repatriation” (January 1988: 5).

Comment deadline: 29 October 2018

PUB00324 - PDF format (231kb | 6 pages)


PUB00315: Income tax - bright line test - main home exclusion - sale of subdivided section

The bright-line test for residential land taxes residential land sold within the bright-line period. This draft QWBA explains that a subdivided section sold within the bright-line period will be excluded from the bright-line test for residential land when:

  • more than 50% of the area of the subdivided section has been used for a dwelling that was the seller’s main home; and
  • the seller has used the subdivided section in that manner for more than 50% of the time since the seller acquired the undivided land.

Comment deadline: 12 October 2018

PUB00315 - PDF format (235kb | 6 pages)


PUB00314: Income tax - bright-line test - farmland and main home exclusions - sale of lifestyle blocks

The bright-line test for residential land taxes residential land sold within the bright-line period. This QWBA explains that lifestyle blocks sold within the bright-line period will be excluded from the bright-line test when:

  • the lifestyle block is farmland; or
  • the lifestyle block is residential land and is the seller’s main home, and:
    • more than 50% of the area of the lifestyle block has been used for the seller’s home, curtilage and private residential purposes, and
    • the lifestyle block has been used in that manner for more than 50% of the time the seller has owned it.

Comment deadline: 12 October 2018

PUB00314 - PDF format (306kb | 9 pages)


PUB00299: Goods and services tax - zero-rating of services related to land

This Interpretation Statement concerns a recent amendment to the Goods and Services Tax Act 1985. The amendment relates to the circumstances in which services related to land can be zero-rated under s 11A(1)(e) and (k). Broadly, s 11A(1)(k) provides that services that are supplied to non-residents who are outside New Zealand at the time the services are performed are eligible for zero-rating if they are not either:

  • directly in connection with land in New Zealand, or
  • in connection with land in New Zealand and intended to enable or assist a change in the physical condition, ownership or other legal status of that land.

There is a corresponding rule in s 11A(1)(e) for services supplied in relation to land outside New Zealand. This item sets out the Commissioner’s views on the “directly in connection with” test and the new test.

Comment deadline: 12 October 2018

PUB00299 - PDF format (490kb | 31 pages)


PUB00302: Income tax - How schedular payment rules apply to non-resident directors’ fees

This interpretation statement considers the situations in which tax must be withheld from directors’ fees paid to non-residents. This includes a discussion of when directors’ fees paid to non-residents are considered to have a New Zealand source. It then goes on to consider when and how much tax must be withheld and paid to the Commissioner, if withholding is required from directors’ fees paid to a non-resident.

Comment deadline: 5 October 2018

PUB00302 - PDF format (655kb | 22 pages)


Providing feedback on draft items

You can email your comments to us at public.consultation@ird.govt.nz  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
Wellington

Related links

Expired draft items 
Public consultation process 
Public Rulings work programme

 

 

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