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Download public rulings for 2007

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.


GST - lottery operators and promoters

Ruling BR Pub 07/11 deals with the GST consequences of both conducting and promoting a lottery under the Gambling Act 2003. Applies 21 Dec 2007 to 21 Dec 2012.

Ruling applies from: the period beginning on 21 December 2007 and ending on 21 December 2012
Current status: Expired 21 December 2012 - replaced by QB 14/13

BR Pub 07/11 - PDF format (127kb | 6 pages)


Netherlands social security pensions - taxation when the recipient is a New Zealand resident

Ruling BR Pub 07/10 concerns the income tax consequences of a Netherlands social security pension paid to an NZ resident. Applies from 1 Dec 2006.

Ruling applies from: an indefinite period beginning on 1 December 2006
Current status: Indefinite

BR Pub 07/10 - PDF format (121kb | 6 pages)


Interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in an income earning activity or business

Rulings BR Pub 07/04 - 07/09 discuss the CIR's view of interest deductibility in the Australian decision FCT v Roberts. Rulings apply 22 May 2007 to 22 May 2010.

Ruling applies from: the period beginning on 22 May 2007 and ending on 22 May 2010.
Current status: Reissued as BR Pub 10/14 - 10/19

BR Pub 07/04-07/09 - PDF format (269kb | 36 pages)


Legal services provided to non-residents relating to transactions involving land in New Zealand

Ruling BR Pub 07/03 concludes that the supply of certain legal services to a non-resident who is not in NZ at the time is zero-rated for GST. Applies 2007 to 2010.

Ruling applies from: the period beginning on 22 May 2007 and ending on 22 May 2010.
Current status: Reissued as BR Pub10/09

BR Pub 07/03 - PDF format (95kb | 10 pages)


Federal Insurance Contributions Act (FICA) - FBT liability

Ruling BR Pub 07/02 concludes that payments required under the Federal Insurance Contributions Act (FICA) are not subject to FBT.

Ruling applies from: the period beginning on 1 July 2004 and ending on 30 June 2009
Current status: Reissued as BR Pub 09/02

BR Pub 07/02 - PDF format (122kb | 14 pages)


Forestry rights - secondhand goods GST input tax deduction

BR Pub 07/01 concludes that in some circumstances, a forestry right is a secondhand good for which an input tax deduction is available under the GST Act.

Ruling applies from: 1 October 2006 for an indefinite period
Current status: Indefinite

BR Pub 07/01 - PDF format (53kb | 6 pages)


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