The table below lists interpretation guidelines and interpretation statements issued 2006 alphabetically by title.
This Interpretation Statement covers the income tax treatment for New Zealand patent applications, New Zealand patents and New Zealand patent rights.
Date of issue: July 2006
IS2215 - PDF format (188kb | 52 pages)
This interpretation statement expresses the Commissioner's view of the principles relating to interest deductibility from the Court of Appeal decision in Public Trustee v CIR  NZLR 436.
Date of issue: May 2006
IS0082 - PDF format (172kb | 34 pages)
This statement provides a detailed interpretative explanation of the shortfall penalty imposed under section 141E for "evasion or a similar act", with particular emphasis on what constitutes evasion "or a similar act".
Date of issue: November 2006
IS0062 - PDF format (137kb | 28 pages)