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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download interpretation guidelines and interpretation statements 2015

  • 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 in 2015 alphabetically by title.

IS 15/02 - Goods and Services Tax - GST and retirement villages

This Interpretation Statement updates IS 10/08 "Retirement villages - GST treatment" to reflect legislative changes made since 2010 to the Goods and Service Tax Act 1985. The analysis has been updated to reflect the new definitions of "dwelling" and "commercial dwelling", the new apportionment rules (which replaced the principal purpose test and related provisions) and the zero-rating of land rules, as they relate to retirement villages.

Date of issue: 16 October 2015

IS 15/02 - PDF format (669kb | 62 pages)

IS 15/01 - Income tax - tax exempt scholarships and bursaries - S CW 36

This interpretation statement sets out the Commissioner’s view of how the exemption in s CW 36 of the Income Tax Act 2007 should be interpreted and applied. Section CW 36 exempts some scholarships and bursaries from income tax. This interpretation statement updates and replaces “Exempting a scholarship from income tax”, Tax Information Bulletin Vol 5, No 6 (November 1993): 7.

Date of issue: 28 August 2015

IS 15/01 - PDF format (416kb | 30 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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