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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2009

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.


Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan / Deductibility of break fee paid by landlord to vary the interest rate of an existing fixed interest rate loan

Rulings BR Pub 09/09 - 09/10 consider the deductibility of a break fee paid by a landlord to exit early from or vary the interest rate of a fixed interest rate loan.

Ruling applies from: 1 April 2008 to 31 March 2012
Current status: Reissued: see BR Pub 12/01-12/03

BR Pub 09/09 and 09/10 - PDF format (90kb | 14 pages)


"Cost price of the vehicle" - meaning of the term for fringe benefit tax purposes

Ruling BR PUB 09/08 considers the cost price of a motor vehicle for fringe benefit tax purposes. It applies from 1 Nov 2008 for an indefinite period.

Ruling applies from: 1 November 2008 for an indefinite period
Current status: Indefinite

BR Pub 09/08 - PDF format (106kb | 16 pages)


Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)

Ruling BR Pub 09/07 considers the FBT consequences of the provision of benefits by third parties. Applies from 2008/09 income year to the 2013/14 income year.

Ruling applies from: the period beginning on the first day of the 2008/09 income year and ending on the last day of the 2013/14 income year.
Current status: Expired 31 December 2013 - replaced by BR Pub 14/10

BR Pub 09/07 - PDF format (116KB | 24 pages)


Lease surrender payments received by a landlord - income tax treatment

Ruling Pub 09/06 considers the income tax treatment of lease surrender payments received by a landlord. Applies 2008/09 income year onwards.

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

BR Pub 09/06 - PDF format (71kb | 16 pages)


Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits

Rulings BR PUB 09/04 to 09/05 consider secondhand goods input tax credits in relation to fishing quota and coastal permits/certificates of compliance.

Ruling applies from: 13 November 2006 to 30 June 2014
Current status: Expired 30 June 2014 - replaced by BR Pub 15/01 - 15/02

BR Pub 09/04 and BR Pub 09/05 - PDF format (162kb | 26 pages)


Charitable organisations and fringe benefit tax

Ruling BR Pub 09/03 considers when the charitable organisations exclusion from FBT will apply. Withdrawn from 30 Jun 2017 – see BR Pub 17/06.

Ruling applies from: The first day of the 2008/09 income year for an indefinite period.
Current status: Withdrawn from 30 June 2017

BR Pub 09/03 - PDF format (86kb | 13 pages)


Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability

Ruling Pub 09/02 considers whether contributions paid by an 'American employer' of a US citizen in NZ are subject to FBT. Applies from 1 Jul 2009.

Ruling applies from: 1 July 2009 for an indefinite period
Current status: Indefinite

BR Pub 09/02 - PDF format (72KB | 13 pages)


Payments made by parents of guardians or students to state schools - GST treatment

Ruling BR Pub 09/01 addresses the GST treatment of payments made by parents/guardians to the Board of Trustees of state schools. Applies 2006 to 2013.

Ruling applies from: 21 June 2006 to 20 June 2013
Current status: Expired 20 June 2013 - replaced by BR Pub 14/06

BR Pub 09/01 - PDF format (97kb | 17 pages)


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Other rulings by year

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