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Technical tax area
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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

Outline of the CIR's operational position following the release of interpretation statement IS 16/03 on tax residence.

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 2015 statement sets out the CIR'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

CIR's operational position following interpretation statement IS 13/03, relating to income tax and the deductibility of expenditure incurred in borrowing money.

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.