Make a payment
Public consultation Uiuinga tūmatanui

Draft items where external consultation has closed

Draft items (also called exposure drafts) listed on this page have been out for consultation and the comment deadline has passed. They have not yet been finalised and are:

  • still being considered, or
  • on hold pending litigation or review by Inland Revenue's Policy and Strategy team.

Draft items are listed on this page until they are finalised or discontinued. Where a draft item is re-released for consultation, both the original draft item and the revised draft item will remain on this page until finalised or discontinued.

What draft items are

Draft items produced by the Office of the Chief Tax Counsel represent the preliminary, though considered, views of the Commissioner of Inland Revenue. In draft form these items may not be relied on by taxation officers, taxpayers and practitioners.

Once consultation has closed, the Commissioner reconsiders the views set out in the draft item. The draft item then ceases to represent the Commissioner's view and may not be relied on by taxation officers, taxpayers and practitioners.

You can find finalised public rulings, interpretation statements and other public items in the Technical tax area.

You can find exposure drafts currently being consulted on in the Public consultation area.

You can find more information on the status of other exposure drafts where consultation has closed in the Public rulings work programme.


ED0207b: Donee organisations

This operational statement sets out how Inland Revenue and Charities Services (formerly the Charities Commission) will monitor and advise charitable entities of the requirements for income tax exemption and donee status. Its purpose is to assist organisations in the charities and not-for-profit sectors to understand their tax obligations and the tax exemptions available to them. The statement also addresses other relevant tax matters such as record-keeping and the implications of being de-registered from the Charities Register. The new Operational Statement will be issued in 2 parts – Part 1 will discuss Charites and Part 2 Donee organisations. When signed, they will replace OS 06/02 Interaction of tax and charities rules, covering tax exemption and donee status, issued in December 2006.

Comment deadline: 14 February 2020

ED0207b - RTF format ( | )
ED0207b - PDF format (376kb | 22 pages)


ED0207a: Charities

This operational statement sets out how Inland Revenue and Charities Services (formerly the Charities Commission) will monitor and advise charitable entities of the requirements for income tax exemption and donee status. Its purpose is to assist organisations in the charities and not-for-profit sectors to understand their tax obligations and the tax exemptions available to them. The statement also addresses other relevant tax matters such as record-keeping and the implications of being de-registered from the Charities Register. The new Operational Statement will be issued in 2 parts – Part 1 will discuss Charites and Part 2 Donee organisations. When signed, they will replace OS 06/02 Interaction of tax and charities rules, covering tax exemption and donee status, issued in December 2006.

Comment deadline: 14 February 2020

ED0207a - RTF format ( | )
ED0207a - PDF format (430kb | 32 pages)


ED0218: Student loan repayment – options for relief

This draft standard practice statement sets out Inland Revenue’s practice for providing relief under the Student Loan Scheme Act 2011.

Comment deadline: 24 December 2019

ED0218 - RTF format ( | )
ED0218 - PDF format (120kb | 14 pages)


PUB00326: Income tax - when is development or division work minor?

This interpretation statement provides guidance to help readers assess whether development or division work they are undertaking on land is minor, such that the amount they receive from the disposal of that land will not be subject to tax under s CB 12. It replaces the earlier interpretation guideline “Work of a minor nature”, Tax Information Bulletin Vol 17, No 1 (February 2005).

Comment deadline: 19 December 2019

PUB00326 - RTF format ( | )
PUB00326 - PDF format (376kb | 34 pages)


Determination G31: NZX Milk Price Futures Contracts: an expected value approach

This draft determination provides the method that must be used to calculate the income derived and the expenditure incurred by a farmer who does not use IFRS and enters into an NZX MKP Milk Price Futures Contract for the sole purpose of hedging the price received for all or part of their anticipated future milk production. Please send submissions for this determination to policy.webmaster@ird.govt.nz.

Comment deadline: 13 December 2019

Determination G31 - RTF format ( | )
Determination G31 - PDF format (359kb | 13 pages)


PUB00347: GST treatment of short-stay accommodation

This draft interpretation statement is part of a series of guidance on the income tax and GST consequences of providing short-stay accommodation through peer-to-peer websites such as Airbnb, Bookabach and Holiday Houses. It explains the GST treatment of short-stay accommodation. The Statement confirms the supply of short-stay accommodation will not be an exempt supply and then discusses the requirements for registration, the main consequences of registration and what happens when the property is sold or the short-stay accommodation activity ceases.

Comment deadline: 3 December 2019

PUB00347 - RTF format ( | )
PUB00347 - PDF format (714kb | 51 pages)


PUB00346: If property held in a trust is rented out by a beneficiary of the trust for short-stay accommodation, who should declare the income, and what deductions can be claimed?

This draft Question We’ve Been Asked is part of a series of guidance on the income tax and GST consequences of providing short-stay accommodation through peer-to-peer websites such as Airbnb, Bookabach and Holiday Houses. It explains how the income tax rules apply if property held in a trust is rented out by a beneficiary of the trust.

Comment deadline: 3 December 2019

PUB00346 - RTF format ( | )
PUB00346 - PDF format (222kb | 9 pages)


PUB00346: If property held in a trust is rented out by the trustees for short-stay accommodation, who should declare the income, and what deductions can be claimed?

This draft Question We’ve Been Asked is part of a series of guidance on the income tax and GST consequences of providing short-stay accommodation through peer-to-peer websites such as Airbnb, Bookabach and Holiday Houses. It explains how the income tax rules apply if property held in a trust is rented out by the trustees.

Comment deadline: 3 December 2019

PUB00346 - RTF format ( | )
PUB00346 - PDF format (209kb | 10 pages)


PUB00352: Changing GST treatment after reducing the previously agreed consideration

This draft Question We’ve Been Asked considers how the GST treatment of a supply can be adjusted if a supplier accounted for output tax incorrectly and subsequently reduces the previously agreed consideration for a supply.

Comment deadline: 12 November 2019

PUB00352 - RTF format ( | )
PUB00352 - PDF format (106kb | 4 pages)


PUB00307: Goods and services tax – supplies by New Zealand hunting outfitters and taxidermists to overseas hunters

This interpretation statement considers the GST treatment of supplies made by New Zealand hunting guides or outfitters and taxidermists to overseas hunters. It explains which supplies of goods and services to overseas hunters are standard-rated and which are zero-rated for GST purposes. The Interpretation Statement is accompanied by three Fact Sheets - one each for overseas hunters, outfitters and guides, and taxidermists. The fact sheets briefly summarise the conclusions reached in the Interpretation Statement.

Comment deadline: 9 October 2019

PUB00307 - RTF format ( | )
PUB00307 - PDF format (554kb | 44 pages)


PUB00307 factsheet 2: GST – supplies by New Zealand taxidermists to overseas hunters and New Zealand outfitters

This factsheet accompanies draft interpretation statement PUB00307: Goods and services tax – supplies by New Zealand hunting outfitters and taxidermists to overseas hunters. It summarises the conclusions reached in the Interpretation Statement.

Comment deadline: 9 October 2019

PUB00307 - RTF format ( | )
PUB00307 - PDF format (96kb | 2 pages)


PUB00307 factsheet 1: GST – supplies by New Zealand hunting outfitters to overseas hunters

This factsheet accompanies draft interpretation statement PUB00307: Goods and services tax – supplies by New Zealand hunting outfitters and taxidermists to overseas hunters. It summarises the conclusions reached in the Interpretation Statement.

Comment deadline: 9 October 2019

PUB00307 - RTF format ( | )
PUB00307 - PDF format (113kb | 2 pages)


PUB00307 factsheet 3: GST – overseas hunters in New Zealand for guided hunts and animal souvenirs

This factsheet accompanies draft interpretation statement PUB00307: Goods and services tax – supplies by New Zealand hunting outfitters and taxidermists to overseas hunters. It summarises the conclusions reached in the Interpretation Statement.

Comment deadline: 9 October 2019

PUB00307 - RTF format ( | )
PUB00307 - PDF format (122kb | 2 pages)


ED0216: Requests to amend assessments

This draft standard practice statement sets out Inland Revenue’s practice for exercising the CIR’s discretion to amend assessments to ensure their correctness (section 113 of the Tax Administration Act 1994 (the TAA)). Although once finalised, it will replace SPS 16/01: Requests to amend assessments, it does not change Inland Revenues practice for exercising the section 113 discretion. Generally, the alterations or additions made reflect recent legislative changes to sections 113A and 22G of the TAA.

Comment deadline: 30 August 2019

ED0216 - RTF format ( | )
ED0216 - PDF format (269kb | 25 pages)


ED0210: Application of discretion in s18D(2) of the Tax Administration Act 1994 - an exception to confidentiality

The draft standard practice statement sets out the Commissioner’s practice regarding the new confidentiality rule of the Tax Administration Act 1994. It provides guidance and outlines the steps needed before making a permitted disclosure to ensure consistency and to also ensure any disclosure is in line with the Commissioner’s authority to make a permitted disclosure.

Comment deadline: 16 August 2019

ED0210 - RTF format ( | )
ED0210 - PDF format (181kb | 24 pages)


IRRUIP 13: Consequences of GST group registration

This issues paper examines the consequences of GST group registration. The GST group registration rules allow a group of related entities to be treated as a single entity for GST purposes. Supplies made or received by a group member are treated as made or received by the representative member. Taxable supplies between group members may be ignored. In this way, the Act creates a statutory fiction – something is treated as having been done by one person (the representative member), when in fact it has been done by another (the group member). We understand that views differ about the extent of this statutory fiction. This issue paper sets out two possible interpretive approaches to the GST group registration rules and identifies cases where the GST outcome differs depending on the approach applied. The issues paper seeks feedback on which approach should be preferred.

Comment deadline: 5 April 2019

IRRUIP 13 - RTF format ( | )
IRRUIP 13 - PDF format (878KB | 69 pages)


PUB00305: Review of Interpretation Statement on Tax Avoidance

The Commissioner is undertaking a review of the Interpretation Statement on Tax Avoidance and the Interpretation of Sections BG 1 and GA 1 of the Income Tax Act 2007 (IS 13/01). As part of this review we invite taxpayers and advisers to comment and make suggestions on the content and usefulness of the Interpretation Statement based on their practical experiences in using it. We will use your feedback to assess whether it would be helpful to update the Interpretation Statement. You can find more information and a link to IS 13/01 in the document below.

Comment deadline: 15 September 2017

PUB00305 - RTF format ( | )
PUB00305 - PDF format (156kb | 2 pages)


PUB00277bb: Goods and Services Tax - GST treatment of outsourced services in relation to a unit trust

This QWBA considers whether administrative services (registry or accounting functions) or investment management services acquired by the manager of a unit trust to satisfy its obligations under the contract with investors are exempt supplies. The QWBA concludes that these services are taxable supplies as they are not any of the activities listed in the definition of "financial services".

Comment deadline: 23 March 2017

PUB00277bb - RTF format ( | )
PUB00277bb - PDF format (133kb | 5 pages)


PUB00277aa: Goods and Services Tax - GST treatment of fees payable to manager of a unit trust

This QWBA considers whether services supplied by the manager of a unit trust under a contract with investors in the unit trust are exempt supplies. The QWBA concludes that these services are exempt supplies being financial services under s 3(1)(c), (d), (k) or (l) of the Goods and Services Tax Act 1985 or the supply of services that are reasonably incidental and necessary to the supply of financial services by the manager.

Comment deadline: 23 March 2017

PUB00277aa - RTF format ( | )
PUB00277aa - PDF format (152kb | 7 pages)


PUB00290: Income Tax and Goods and Services Tax – Treatment of bloodstock breeding partnership

This item clarifies the Commissioner’s view on certain aspects of the income tax and GST treatment for a partnership formed for the purposes of carrying on a bloodstock breeding business. The particular situation covered is where a new partnership is purchasing its first horse with a plan to race the horse for a number of years before using the horse for breeding.

Comment deadline: 23 December 2016

PUB00290 - RTF format ( | )
PUB00290 - PDF format (195kb | 10 pages)