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 2006 alphabetically by title.
IS2215 - Income tax treatment of New Zealand patents
This Interpretation Statement covers the income tax treatment for New Zealand patent applications, New Zealand patents and New Zealand patent rights.
Date of issue: July 2006
IS2215 - PDF
format (188kb | 52 pages)
IS0082 - Interest deductibility - Public Trustee V CIR
This interpretation statement expresses the Commissioner's view of the principles relating to interest deductibility from the Court of Appeal decision in Public Trustee v CIR  NZLR 436.
Date of issue: May 2006
IS0082 - PDF
format (172kb | 34 pages)
IS0062 - Shortfall penalty - evasion
This statement provides a detailed interpretative explanation of the shortfall penalty imposed under section 141E for "evasion or a similar act", with particular emphasis on what constitutes evasion "or a similar act".
Date of issue: November 2006
IS0062 - PDF
format (137kb | 28 pages)
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