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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 2009 alphabetically by title.


IS09/01 -  Fines and penalties - income tax deductibility

This interpretation statement considers whether taxpayers are allowed an income tax deduction for fines and penalties imposed on them by a statute or regulation (or imposed by a statute or regulation on third parties and paid by the taxpayer). The statement concludes that taxpayers are not allowed income tax deductions for fines and penalties.

Date of issue: October 2009

IS09/01 - PDF format (69kb | 13 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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