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Operational statements

An Operational Statement will set out the Commissioner's view of the law in respect of the matter discussed. They are intended to be a preliminary view in the absence of a public binding ruling or an interpretation statement on the subject.

OS 19/04b: Commissioner's statement on using a kilometre rate for employee reimbursement of a motor vehicle

This operational statement, along with OS 19/04a replaces OS 18/01 – Commissioner's statement on use of kilometre rate for expenditure incurred for business use of a motor vehicle.

OS 19/04a: Commissioner's statement on using a kilometre rate for business running of a motor vehicle - deductions

This operational statement, along with OS 19/04b replaces OS 18/01 – Commissioner's statement on use of kilometre rate for expenditure incurred for business use of a motor vehicle.

OS 19/03: Square metre rate for the dual use of premises

This operational statement explains how the Commissioner will interpret and apply the new section and provides a number of examples of the legislation’s practical application.

OS 19/02: Persons permitted to confirm income statement of a deceased person

This Operational Statement sets out the criteria for a person to be granted an exemption from the requirement to file returns/information electronically

OS 19/01: Exemption from electronic filing

This Operational Statement sets out the criteria for a person to be granted an exemption from the requirement to file returns/information electronically

OS 18/02: Non-disclosure right for tax advice documents

This operational statement sets out the process that the Commissioner will follow when issuing a notice to a taxpayer, tax advisor and/or a third party requiring the disclosure of documents, which may contain tax advice and may be subject to the right to claim non-disclosure under sections 20B to 20G of the Tax Administration Act 1994.

OS 18/01: Commissioner’s statement on using a kilometre rate for business running of a motor vehicle

This statement replaces Operational statement 09/01. The new statement introduces a new two tier approach to the use of the kilometre rates. Part one covers the deductions available for a person who uses their motor vehicle for both business and private purposes. Part two covers the tax treatment for reimbursement amounts paid to an employee for the use of their personal vehicle in the employers business. The kilometre rates for the 2017/2018 income year are also set out in this statement.

OS 17/01: GST and costs associated with mortgagee sales

OS 17/01 outlines GST and mortgagee sales costs. It reviews OS 15/01 and changes the position regarding input tax deductions and financial services rules.

2017 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

2017 review of the CIR's mileage rate for expenditure incurred for business use of a motor vehicle - petrol, diesel, hybrid and electric vehicles.

OS 16/01 Filing an IR 10 and Section 108 of the Tax Administration Act 1994

OS 16/01 sets out the CIR's preference regarding income disclosure in particular the financial statements summary (IR 10).

2016 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

2016 review of the CIR's mileage rate for expenditure incurred for business use of a motor vehicle sets the rate at 72 cents per km for petrol and diesel vehicles.

OS 15/01 GST and the costs associated with mortgagee sales

Operational statement OS 15/01 (Aug 2015) outlines the GST and costs associated with mortgagee sales.

2015 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

The Commissioner's mileage rate for the 2015 income year has been set at 74 cents per kilometre for both petrol and diesel vehicles.

2014 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

2014 review of the CIR's mileage rate for expenditure incurred for business use of a motor vehicle sets the rate at 77 cents per km for petrol and diesel vehicles.

2013 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

2013 review of the CIR's mileage rate for expenditure incurred for business use of a motor vehicle sets the rate at 77 cents per km for petrol and diesel vehicles.

OS 13/02 Section 17 notices

OS 13/02 outlines the procedures IR follows when issuing section notices, relating to requisitions for information.

OS 13/01 The Commissioner of Inland Revenue's search powers

OS 13/01 outlines how IR will exercise search powers under the Tax Administration Act 1994 and the Search and Surveillance Act 2012.

2012 review of the Commissioner’s mileage rate for expenditure incurred for the business use of a motor vehicle

2012 review of the CIR's mileage rate for expenditure incurred for business use of a motor vehicle sets the rate at 77 cents per km for petrol and diesel vehicles.

2011 review of the Commissioner's mileage rate for expenditure incurred for the business use of a motor vehicle

2011 review of the CIR's mileage rate for expenditure incurred for business use of a motor vehicle sets the rate at 74 cents per km for petrol and diesel vehicles.

2010 Review of the Commissioner's mileage rate for expenditure incurred for the business use of a motor vehicle

2010 review of the CIR's mileage rate for expenditure incurred for business use of a motor vehicle sets the rate at 70 cents per km for petrol and diesel vehicles.

OS 09/01 Commissioner's statement of a mileage rate for expenditure incurred for the business use of a motor vehicle

2009 review of the CIR's mileage rate for expenditure incurred for business use of a motor vehicle sets the rate at 70 cents per km for petrol and diesel vehicles.

OS 06/02 Interaction of tax and charities rules, covering tax exemption and donee status (Dec 2006)

OS 06/02 outlines how the Charities Commission and IR will manage charitable entities and tax exemption requirements.

OS 06/01 GST treatment of supplies of telecommunications services

OS 06/01 sets out IR's operational practice and guidelines for the GST treatment of cross-border supplies of telecommunications services.