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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 2004 alphabetically by title.

IS3448 - Travel by motor vehicle between home and work - deductibility of expenditure and FBT implications

This item contains guidelines for determining whether travel between home and work is deductible and when travel between home and work will be treated as work-related use (rather than private use or enjoyment) for FBT purposes.

Date of issue: October 2004

IS3448 - PDF format (336kb | 36 pages)

IS0060 - Shortfall penalty for gross carelessness

This statement provides a detailed interpretative explanation of the shortfall penalty imposed by the Commissioner under section 141C on taxpayers who are grossly careless in carrying out their tax obligations.

Date of issue: August 2004

IS0060 - PDF format (254b | 14 pages)

IS0043 - Income tax treatment of Treaty of Waitangi settlements

Generally the purpose of a Treaty settlement is to provide redress and compensation to Maori claimant groups for wrongs suffered as a result of historical breaches of the Treaty by the Crown.

Date of issue: October 2004

IS0043 - PDF format (377kb | 36 pages)
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Other interpretation guidelines and statements by year:

2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003-1998 | 

Green outline box with round corners.