Make a payment
Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download interpretation guidelines and interpretation statements

  • Interpretation guidelines discuss the Commissioner's approach to the interpretation of a general area of law where there are also taxation implications. For example, IG009: Employee or independent contractor? assists taxpayers to determine their employment status for tax purposes.
     
  • Interpretation statements set out the Commissioner's view of the taxation laws in relation to a particular set of circumstances in cases when a binding public ruling cannot be issued or is considered to be inappropriate.

The table below lists interpretation guidelines and interpretation statements issued in 2017, other interpretations are sorted by the year in which they were issued.


IS 19/02 - Income tax - attribution rule for income from personal services

This item makes minor amendments to and replaces IS 18/03 Income Tax – Attribution Rule for Income from Personal Services. The updated item clarifies what income is included in the various threshold tests, and that the $70,000 threshold test includes all sources of the working person’s income (not only personal services income). An example is included to show how this works. Other minor clarifications relate to the associated entity’s income being from the provision of personal services, and also in respect of the relevant depreciable property.

Date of issue: 17 April 2019

IS 19/02 - PDF format (317kb | 24 pages)


IS 19/01 - Income tax – application of schedular payment rules to non-resident directors' fees

IS 19/01 considers when tax must be withheld from directors’ fees paid to non-residents, and discusses when directors’ fees paid to non-residents are considered to have a New Zealand source. It then considers when and how much tax must be withheld and paid to the Commissioner, if withholding is required. The statement has a related operation position – see 'operational positions' in the left-hand menu.

Date of issue: 28 February 2019

IS 19/01 - PDF format (585kb | 29 pages)