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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?


General determination ED0215: Tax depreciation rate for lay flat hoses

This draft determination sets a depreciation rate for lay flat hoses used for hire equipment business purposes.

Comment deadline: 19 July 2019

ED0215 - PDF format (80KB | 1 page)


PUB00344: Income tax – employer issued cryptocurrency provided to an employee

This draft ruling follows on from two draft Public Rulings that were consulted on recently: 'PUB00344: Income tax – salary and wages paid in cryptocurrency' and 'PUB00344: Income tax – bonuses paid in cryptocurrency'. It considers how FBT applies where cryptocurrency issued by an employer is provided to an employee.

Comment deadline: 2 July 2019

PUB00344 - PDF format (220KB | 11 pages)


ED00214b: Commissioner’s statement on using a kilometre rate for employee reimbursement of a motor vehicle

Draft statements ED00214a and ED00214b replace 'Operational Statement OS 18/01: Commissioner’s statement on using a kilometre rate for business running of a motor vehicle'. Following feedback, it was decided that the existing statement would be better split into two separate statements, one covering business deductions (ED00214a) and the other covering employee reimbursements (ED00214b). The statements have also been updated with the recently announced kilometre rate figure.

Comment deadline: 28 June 2019

ED00214b - PDF format (225KB | 6 pages)


ED00214a: Commissioner’s statement on using a kilometre rate for business running of a motor vehicle – deductions

Draft statements ED00214a and ED00214b replace 'Operational Statement OS 18/01: Commissioner’s statement on using a kilometre rate for business running of a motor vehicle'. Following feedback, it was decided that the existing statement would be better split into two separate statements, one covering business deductions (ED00214a) and the other covering employee reimbursements (ED00214b). The statements have also been updated with the recently announced kilometre rate figure.

Comment deadline: 28 June 2019

ED00214a - PDF format (213KB | 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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