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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.


ED0209: Options for relief from child support debt

This draft standard practice statement sets out the Commissioner’s practice for providing relief when the immediate payment of an overdue child support or domestic maintenance obligation is not possible. The relief is provided in the form of an agreement to pay the debt in instalments; writing off penalties in certain situations; or in limited circumstances, writing off part or all the child support debt.

Comment deadline: 16 September 2019

ED0209 - RTF format ( | )
ED0209 - PDF format (176kb | 15 pages)


PUB00345: Income tax - distributions from foreign trusts

This draft interpretation statement considers the income tax treatment of amounts of money or property transferred to New Zealand resident taxpayers by a person overseas, including through inheritance. It addresses how to determine whether the person who transfers the money or property is a trustee of a trust and when a taxpayer will have derived either beneficiary income or a taxable distribution from a foreign trust.

Comment deadline: 10 September 2019

PUB00345 - RTF format ( | )
PUB00345 - PDF format (369kb | 45 pages)


ED0217: Employer-provided travel from home to a distant workplace – income tax (PAYE) and fringe benefit tax

This statement is intended to clarify and simplify the tax rules around employer-provided travel to distant workplaces - for example, a person who works in Wellington but lives in Auckland, or who may travel greater distances in working from home or at multiple workplaces. The statement is intended to make it easier to tell when this kind of employer-provided travel is exempt from income tax (PAYE) or fringe benefit tax (FBT). It also makes it clear when home is a legitimate workplace for employer-provided travel purposes, and when an employment arrangement is regarded as temporary – that is, less than two years.

Comment deadline: 6 September 2019

ED0217 - RTF format ( | )
ED0217 - PDF format (177kb | 12 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)