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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 2007 alphabetically by title.


IS07/02 - Is an agreement for sale and purchase of property an "invoice" for GST purposes?

This interpretation statement considers whether an agreement for the sale and purchase of property constitutes an "invoice" under the Goods and Services Tax Act 1985 thus triggering the time of supply under that Act.

Date of issue: June 2007

IS07/02 - PDF format (132kb | 15 pages)

IS07/01 - GST treatment of sale of long-term residential rental properties

This interpretation statement replaces public ruling BR Pub 97/12, which was published as "Sale of long-term residential properties - GST implications" Tax Information Bulletin Vol 9, No 13 (December 1997), and applied until 31 March 2001.

Date of issue: May 2007

IS07/01 - PDF format (94kb | 10 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 | 

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