Make a payment
Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2010

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.


Interest repayments required as a result of the early repayment of a financial arrangement - deductibility

Ruling BR Pub 10/21 considers the deductibility of interest repaid following early repayment of a financial arrangement. Ruling applies Dec 2010 to Dec 2013.

Ruling applies from: A three year period beginning on 16 December 2010 and ending on 16 December 2013

Provide feedback on this item ›
Current status: Expired 16 December 2013 - replaced by BR Pub 14/07

BR Pub 10/21 - PDF format (89kb | 20 pages)


Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan on sale of rental property

Ruling BR Pub 10/20 considers the deductibility of fees paid by landlords to exit early from a loan used to purchase rental property. Applies 2008/9 to 2011/12.

Ruling applies from: the first day of the 2008/09 income year to the last day of the 2011/12 income year

Provide feedback on this item ›
Current status: Reissued: see public-ruling-12001-12003.html

BR Pub 10/20 - PDF format (51kb | 9 pages)


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

Rulings Pub 10/14-19 look at borrowing to replace and repay amounts invested in an income earning activity or business. Rulings apply from 23 May 2010-23 May 2015.

Ruling applies from: 23 May 2010 to 23 May 2015

Provide feedback on this item ›
Current status: Expired 23 May 2015 - replaced by BR Pub 15/10

BR Pub 10/14 - 10/19 - PDF format (172kb | 40 pages)


Local authority rates apportionments on property transactions where the rates have been paid beyond settlement or are in arrears - goods and services tax implications for vendor and purchaser

Rulings Pub 10/10 - 10/13 consider how apportionments of local authority rates made in property transactions should be treated for GST. Applies 2010-15.

Ruling applies from: 23 September 2010 to 23 September 2015

Provide feedback on this item ›
Current status: Expired 23 September 2015 - replaced by BR Pub 16/01 - 16/04

BR Pub 10/10 - 10/13 - PDF format (107kb | 26 pages)


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

Ruling Pub 10/09 considers the GST position when legal services are provided by a registered person to a non-resident not present in NZ. Applies 2010 to 2015.

Ruling applies from: 23 May 2010 to 23 May 2015

Provide feedback on this item ›
Current status: Expired 23 May 2015 - replaced by BR Pub 15/03

BR Pub 10/09 - PDF format (63kb  | 12 pages)


Commissions received by life agents on their own policies and those of associated persons - income tax implications / Discounted premiums on life insurances policies provided to life agents and associated persons - fringe benefit tax implications

Rulings Pub 10/07-08 cover income tax and FBT implications of commissions received by life agents on their own policies and those of associated persons.

Ruling applies from: The first day of the 2008-09 income year for an indefinite period

Provide feedback on this item ›
Current status: Indefinite

BR Pub 10/07 - 10/08 - PDF format (88kb | 17 pages)


Meaning of "anything occurring on liquidation" when a company requests removal from the register of companies

Ruling Pub 10/06 considers the meaning of 'on liquidation' in the context of short form liquidations under the Companies Act. Applies 1 Jan 2009 to 31 Dec 2014.

Ruling applies from: 1 January 2009 to 31 December 2014

Provide feedback on this item ›

Current status: Expired 30 December 2014 - replaced by BR Pub 14/09

BR Pub 10/06 - PDF format (44kb | 7 pages)


Australian source income earned by Australian limited partnership and foreign tax credits / Distributions made by Australian limited partnership and foreign tax credits / Distributions made by Australian unit trust to Australian limited partnership and foreign tax credits / Franked dividend received by Australian limited partnership and foreign tax credits / Tax paid by an Australian limited partnership as a "head company" and foreign tax credits

Rulings BR Pub 10/01 to 10/05 deal with NZ resident partners of Australian limited partnerships claiming foreign tax credits. Rulings end after 2012-13 income year.

Ruling applies from: The period beginning on the first day of the 2009-10 income year and ending on the last day of the 2012-13 income year.

Provide feedback on this item ›

Current status: Expired 2012/2013 income year - replaced by BR Pub 14/01

BR Pub 10/01 - 10/05 - PDF format (247kb | 24 pages)


Green outline box with round corners.
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  | 

Green outline box with round corners.