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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download interpretation guidelines and interpretation statements

  • Interpretation guidelines discuss the Commissioner's approach to the interpretation of a general area of law where there are also taxation implications. For example, IG009: Employee or independent contractor? assists taxpayers to determine their employment status for tax purposes.
     
  • Interpretation statements set out the Commissioner's view of the taxation laws in relation to a particular set of circumstances in cases when a binding public ruling cannot be issued or is considered to be inappropriate.

The table below lists interpretation guidelines and interpretation statements issued 2005 alphabetically by title.


IS0061 - Shortfall penalty for taking an abusive tax position

This statement provides an interpretative explanation of the shortfall penalty imposed by the Commissioner under section 141D of the Act on taxpayers who take an abusive tax position.

Date of issue: December 2005

IS0061 - PDF format (114kb | 22 pages)


IS0055 - Shortfall penalty - unacceptable interpretation and unacceptable tax position

This Interpretation Statement sets out the Commissioner's view on shortfall penalties imposed under section 141B of the Tax Administration Act 1994 ("the TAA") for an "unacceptable interpretation" of a tax law in relation to a tax position taken by a taxpayer (applicable before 1 April 2003) and an "unacceptable tax position" taken by a taxpayer on or after 1 April 2003.

Date of issue: October 2005

IS0055 - PDF format (255kb | 49 pages)


IS0081 - The impact of company amalgamations on binding rulings

This interpretation statement considers whether an amalgamated company is entitled to rely on a private, product, or status ruling which was issued to an amalgamating company prior to the amalgamation.

Date of issue: June 2005

IS0081 - PDF format (125kb | 14 pages)


IS0053 - Shortfall penalty for not taking reasonable care

This statement provides a detailed interpretative explanation of the shortfall penalty imposed by the Commissioner under section 141A of the Act on taxpayers who do not take reasonable care in carrying out their tax obligations.

Date of issue: October 2005

IS0053 - PDF format (207kb | 40 pages)


IG0010 - Work of a minor nature

This item was originally issued as an exposure draft for public consultation in 2000. A revised exposure draft was issued for public consultation in November 2002, and a further revised draft was issued for public consultation in May 2004. Since the publication of the most recent exposure draft, the Income Tax Act 2004 has been enacted

Date of issue: January 2005

IG0010 - PDF format (256kb | 32 pages)


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