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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings

Inland Revenue issues public rulings to interpret how a tax law applies to taxpayers and specific types of arrangements. Taxpayers whose circumstances match those in a ruling may apply it, but are not obliged to do so.

If you calculate your tax liability according to an applicable public binding ruling, we must assess your tax according to that ruling. A public ruling applies only to the particular taxation law and arrangement set out in the ruling, and only for a specified period. If there is any material difference between the facts in the ruling and your actual arrangement, the ruling does not apply.

Public rulings are issued by the Office of the Chief Tax Counsel (OCTC) business group of Inland Revenue. Please contact us if you have any inquiries about public rulings.

All the public rulings issued to date for the current year are displayed here by year, number (BR Pub), title, and status.


BR Pub 19/02: Income tax – bonuses paid in crypto-assets

This ruling considers whether bonuses received by employees in crypto-assets are subject to PAYE.

Ruling applies from: This ruling will apply for a period of three years beginning on 1 September 2019.


BR Pub 19/02 - PDF format (125kb | 12 pages)


BR Pub 19/01: Income tax – salary and wages paid in crypto-assets

This ruling considers whether regular remuneration received by employees in crypto-assets are subject to PAYE.

Ruling applies from: This ruling will apply for a period of three years beginning on 1 September 2019.


BR Pub 19/01 - PDF format (186kb | 18 pages)


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Other rulings by year

|  All public rulings  | 2019  | 2018  | 2017  | 2016  | 2015  | 2014  | 2013  | 2012  | 2010  | 2009  | 2008  | 2007  | 2006  | 2005  | 2004  | 2003  | 2002  | 2001  | 2000  | 1999  | 1998  | 

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