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 2008 alphabetically by title.
IS 08/03 - Resource consent application fees and provision of works, provision of information and transfer of land as conditions of resource consent - GST treatment
This interpretation statement replaces Questions We've Been Asked QB0049, QB0052 and QB0053, which were issued as exposure drafts for public consultation in 2006. It addresses the GST treatment of resource application fees paid to local authorities and the GST consequences where a resource consent is given subject to conditions relating to the provision of works or services, the provision of information or the transfer of land.
Date of issue: September 2008
IS 08/03 - PDF
format (215kb | 17 pages)
IS08/01 - GST - Role of section 5(14) of the Goods and Services Tax Act 1985 in regard to the zero-rating of part of a supply
This interpretation statement sets out the Commissioner's view on the interpretation of section 5(14) of the Goods and Services Tax Act 1985.
Date of issue: May 2008
IS08/01 - PDF
format (121kb | 9 pages)
IS08/02 - Deductibility of Feasibility Expenditure
Interpretation statement IS 08/02 sets out the guidelines that the CIR considers relevant when determining whether feasibility study expenditure is deductible.
Date of issue: June 2008
IS08/02 - PDF
format (397kb | 43 pages)
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