Skip to Content
MenuClose

myIR, payments and more


Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

Operational positions

Read the Commissioner's operational positions below.

Commissioner’s operational position on QB 17/09 - Is there a full or partial disposal when an asset is contributed to a partnership as a capital contribution?

CIR's operational position on QB 17/09 and whether there's a full or partial disposal when an asset is contributed to a partnership as a capital contribution.

Commissioner’s interim operational position on calculating PAYE on non-resident seasonal workers’ holiday pay

CIR's interim operational position on calculation of PAYE on non-resident seasonal workers' holiday pay – applies 1 Apr 2016 to 31 Mar 2018.

Commissioner's operational position on Veterans' Weekly Compensation/Weekly Income Compensation and tax codes

2016 operational position covering the tax codes available to a veteran receiving Weekly Compensation under the Veterans Support Act 2014.

Commissioner’s operational position on horse racing syndicates incorrectly registered for GST

2017 statement informs taxpayers of the CIR's operational position in relation to horse racing syndicates incorrectly registered for GST.

Commissioner’s operational position on tax residence

This operational position relates to the Interpretation Statement IS 16/03: Tax Residence, which is an update of IS 14/01 as a result of the Court of Appeal decision in CIR v Diamond [2015] NZCA 613. The part that has been updated deals with one of the tax residence tests for individuals - the "permanent place of abode" test in s YD 1(2). There may be some situations in which the new Interpretation Statement gives a different result from the application of the Interpretation Statement it replaces - IS 14/01. If you have reached a view on your tax residence under the approach in IS 14/01 and are unsure about how IS 16/03 might affect you, this operational position will help.

Commissioner’s operational position on deducting expenditure on gifts of food and drink

This operational position clarifies the deduction of expenditure on gifts of food and drink. Applies on or after 1 Sep 2016.

Commissioner’s operational position on unit trusts - When a unit trust can have a single unit holder

Operational position relating to IS 16/02, which sets out the CIR's position on whether and when a unit trust can have a single unit holder for income tax purposes.

Commissioner’s operational position on calculating PAYE on holiday pay

CIR's 2016 operational position clarifies the appropriate tax treatment of holiday pay when calculating PAYE deductions.

Commissioner’s operational position on FBT and car parks

CIR's operational position on FBT and carparks following release of BR 15/11 and BR 15/12 which change the CIR's view regarding the 'on-premises' exemption.

Commissioner’s operational position on "development or division work" not of a minor nature for section CB 12 purposes

CIR's operational position on 'development or division work' not of a minor nature for section CB 12 purposes.

Commissioner’s interim operational position for tax pooling transfers of use-of-money interest

CIR's interim operational position (Sep 2015) relating to tax pooling transfers of use-of-money interest.

Commissioner’s operational position on what is "significant expenditure" for section CB 13 purposes

This statement sets out the Commissioner’s operational position on the inclusion of expenditure on non-physical development work for s CB 13 purposes.

Commissioner’s operational position on foreign tax credits for amounts withheld from United Kingdom pensions

CIR's operational position on QB 14/12: Income tax - foreign tax credits for amounts withheld from United Kingdom pensions.

Commissioner's interim operational position for GST and Bodies Corporate

CIR's interim operational position for GST and Bodies Corporate 23 Jun 2014 – GST exemptions.

Tax Residence – transition operational position

This transitional operational position relates to IS 14/01, which covers the application of the tax residence rules. It includes practical examples.

Income tax – deductibility of expenditure incurred in borrowing money – section DB 5 – transitional operational statement

The recently published Interpretation Statement IS 13/03 changes our position about the deductibility of some insurance premiums under section DB 5. The Commissioner recognises that taxpayers may have incorrectly relied on earlier advice on mortgage repayment insurance premiums when entering into other insurance contracts. The transitional operational statement outlines an approach that will enable taxpayers who have already entered into certain arrangements some time to transition into the expected treatment.

Commissioner’s interim operational position on GST registration by Bodies Corporate

CIR's interim operational position clarifies when a Body Corporate should register for GST, where it is carrying on a taxable activity.