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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?


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


ED0220: Tax Depreciation Rate for pushrod/cable propelled pipeline camera inspection systems (not including pipeline crawlers)

The Commissioner has been asked to consider what depreciation rate should apply for pushrod/cable propelled pipeline camera inspection systems used to inspect pipework, for example domestic household sewer pipes or water pipes.

Comment deadline: 27 September 2019

ED0220 - PDF format (115kb | 2 pages)


ED0219: Employee use of telecommunications tools and usage plans in their employment

This draft determination provides employers with the option of applying certain percentages to make an allocation between business use and private use for usage plans related to telecommunications tools. This option will reduce business compliance costs.

Comment deadline: 20 September 2019

ED0219 - PDF format (210kb | 11 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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