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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?


PUB00303/a to PUB00303/g: Renting out your home, a room within your home, or a separate residential property as short-stay accommodation.

We’re consulting on 7 draft items that explain your tax obligations if you rent out your home, a room within your home, or a separate residential property. These items focus on short-stay accommodation provided through peer-to-peer websites such as Airbnb, Bookabach or Holiday Houses.

To help you work out which items are relevant to your situation, you should read the Overview first. The Overview has flowcharts you can work through to find the items most relevant to your situation, and links straight through to those items.

We’ll be consulting on some further draft items on short-stay accommodation in the coming months - one covering the GST issues in detail, and one covering the issues that arise where the property is held in trust.

Comment deadline: 22 March 2019


ED0211: Late filing penalties

This exposure draft sets out how the Commissioner will exercise her discretion and practices with regard to late filing penalties.

Comment deadline: 22 March 2019

ED0211 - PDF format (72KB | 8 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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