Inland Revenue issues public rulings to give an interpretation on how a tax law applies to taxpayers and arrangements. These rulings set out our view of 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, Inland Revenue 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 a taxpayer's actual arrangement, the ruling does not apply.
Public rulings are issued by the Office of the Chief Tax Counsel. If you have any inquiries about public rulings, please contact Technical Services.
The list below has all the public rulings for the year you have selected.
Ruling BR Pub 99/08 discusses the GST treatment of local authority rates apportionments on property transactions. Applies 18 Nov 1999 to 31 Mar 2003.
Ruling applies from: 18 November 1999 to 31 March 2003.
Current status: Reissued as BR Pub 10/10 - 10/13
BR Pub 99/08 - PDF format (48kb | 6 pages)
Ruling BR Pub 99/07 discusses debt forgiveness in consideration of natural love and affection. Ruling applies 1 Apr 1997 to 19 May 1999.
Ruling applies from: 1 April 1997 to 19 May 1999.
Current status: No reissue
BR Pub 99/07 - PDF format (85kb | 15 pages)
Ruling BR Pub 99/06 discusses the FBT exemption on car parks provided by employers. Ruling applies 1 Nov 1999 to 31 Mar 2002.
Ruling applies from: 1 November 1999 to 31 March 2002.
Current status: No reissue; legislative change proposed to the "on-premises" exemption in s CX 23
BR Pub 99/06 - PDF format (56kb | 8 pages)
Ruling BR Pub 99/05 discusses the FBT liability of frequent flyer schemes promoted by credit card companies. Ruling applies 26 Jul 1999 to 31 Jul 2002.
Ruling applies from: 26 July 1999 to 31 July 2002.
Current status: Incorporated in BR Pub 04/05, and BR Pub 09/07
BR Pub 99/05 - PDF format (53kb | 8 pages)
Ruling BR Pub 99/04 discusses income tax exemptions for non-natural persons on sales of farm land. Ruling applies 1 Jun 1999 to 31 May 2004.
Ruling applies from: 1 June 1999 to 31 May 2004.
Current status: Reissued as BR Pub 04/04
BR Pub 99/04 - PDF format (32kb | 3 pages)
Ruling BR Pub 99/03 discusses deductibility of entertainment expenditure for licensed premises operators. Ruling applies 1 Apr 1999 to 31 Mar 2004.
Ruling applies from: 1 April 1999 to 31 March 2004.
Current status: Reissued as BR Pub 04/02
BR Pub 99/03 - PDF format (51kb | 7 pages)
Ruling BR Pub 99/02 discusses the value of Subsidised transport provided by employers to employees for FBT purposes. Ruling applies 1 Jul 1999 to 30 Jun 2002.
Ruling applies from: 1 July 1999 to 30 June 2002.
Current status: Reissued as BR Pub 02/01
BR Pub 99/02 - PDF format (71kb | 12 pages)
Ruling BR Pub 99/01 discusses taxation of tertiary student association fees. Ruling applies from 1 April 1999 to 31 March 2002.
Ruling applies from: 1 April 1999 to 31 March 2002.
Current status: Reissued as BR Pub 05/11
BR Pub 99/01 - PDF format (52kb | 6 pages)