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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2008

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.


Projects to reduce emissions programme - GST treatment

Ruling BR Pub 08/04 considers GST and agreements between the Crown and participants in the Projects to Reduce Emissions programme. Applies 1 Jan 2008 to 31 Dec 2013.

Ruling applies from: 1 January 2008 to 31 December 2013
Current status: Expired 31 December 2013 - Statement confirming no re-issue in Tax information Bullentin Vol 26, No 10 (November 2014)

BR Pub 08/04 - PDF format (238kb | 21 pages)


Projects to reduce emissions programme - Income Tax treatment

Ruling BR Pub 08/03 addresses the tax treatment of agreements entered into between the Crown and participants under the Projects to Reduce Emissions programme.

Ruling applies from:
Current status: Extension Notice: see BR Pub 08/03

BR Pub 08/03 - PDF format (286kb | 28 pages)


Maori Trust Boards: Declaration of trust for charitable purposes made under section 24B of the Maori Trust Boards Act 1955 - income tax consequences

Ruling Pub 08/02 examines income tax consequences of property held in a trust established by a Maori Trust Board. Applies 2008/09 tax year onwards.

Ruling applies from: the first day of the 2008/09 income year for an indefinite period.
Current status: Indefinite

BR Pub 08/02 - PDF format (199kb | 17 Pages)


GST - when the supply of leasehold land is an exempt supply

Ruling BR Pub 08/01 determines when the GST exemption applies to ground leases when the land is partly used for accommodation in a dwelling erected on the land.

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

BR Pub 08/01 - PDF format (132kb | 7 pages)


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