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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2013

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.


Income tax - Standard project agreement for a public-private partnership

Rulings BR Pub 13/05 - 13/06 deal with the income tax treatment of the standard form contract for PPPs prepared by Treasury. Applies from 21 Oct 2013.

Ruling applies from: an indefinite period beginning on 21 October 2013.

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BR Pub 13/05 - 13/06 - PDF format (165kb | 35 pages)


Income tax - treatment of unclaimed amounts of $100 or less

Rulings BR Pub 13/03 - 13/04 consider the income tax treatment of unclaimed money of $100 or less. Rulings apply from the 2013/14 to the 2016/17 income year.

Ruling applies from: the period beginning on the first day of the 2013/14 income year to the last day of the 2016/17 income year.

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Current status: Expired end of 2016/2017 income year - replaced by BR Pub 17/01 - 17/02

BR Pub 13/03 - 13/04 - PDF format (134kb  | 22 pages)


Income tax - treatment of a subdivision of shares under section CB 4 and Income tax - treatment of a disposal of subdivided shares under section CB 4

Rulings BR Pub 13/01 to 13/02 consider the treatment and disposal of subdivided shares under s CB 4 of the Income Tax Act 2007.

Ruling applies from: a 3 year period beginning on 21 May 2013 and ending on 20 May 2016

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Current status: Expired on 20 May 2016 - replaced by BR Pub 16/05 - 16/06

BR Pub 13/01 - 13/02 - PDF format (74kb | 12 pages)


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Other rulings by year

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