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Download public rulings for 2014

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 - Australian source income earned by Australian limited partnership and foreign tax credits

Five public rulings consider the ability of a NZ resident partner of an Australian limited partnership to claim foreign tax credits and dividend withholding tax

Ruling applies from: 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 - replaced by PUB 18/01-18/05

BR PUB 14/01 - 14/05 - PDF format (231kb | 31 pages)


BR Pub 14/10: FBT - provision of benefits by third parties - s CX 2 (2)

Ruling BR Pub 15/10 considers when a benefit provided to an employee by a third party is a fringe benefit. Applies from first day of the 2014-15 income year.

Ruling applies from: This Ruling will apply for an indefinite period beginning on the first day of the 2014/2015 income year.

BR PUB 14/10 - PDF format (342kb | 22 pages)


BR Pub 14/09: Income tax - meaning of "anything occurring on liquidation" when a company requests removal from the register of companies

This 2014 ruling considers the meaning of 'anything occurring on liquidation' for a company requesting removal from the companies register.

Ruling applies from: This Ruling will apply for an indefinite period beginning on 1 January 2015

BR PUB 14/09 - PDF format (226kb | 10 pages)


Extension of Public Ruling BR Pub 08/03: Projects to reduce emissions programme - Income tax treatment

Ruling BR Pub 08/03 (Projects to reduce emissions programme - Income tax treatment) extended and applies from 1 Jan 2014 to 31 Dec 2018.

Ruling applies from: 1 January 2014 until 31 December 2018.

BR PUB 08/03 - PDF format (63kb | 1 page)


BR Pub 14/08: Income Tax - Timing of disposal and derivation of income from trading stock

Ruling Pub 14/08 considers the timing of disposal and derivation of income from trading stock. Applies from the 2014-2015 income year.

Ruling applies from: the first day of the 2014/15 income year.

BR PUB 14/08 - PDF format (288kb | 14 pages)


BR Pub 14/07: Deductibility - Interest repayments required as a result of the early repayment of a financial arrangement

Ruling BR Pub 14/07 considers the income tax consequences when a person requires early repayment of their term deposit. Applies Dec 2013 onwards.

Ruling applies from: 17 December 2013.

BR PUB 14/07 - PDF format (287kb | 22 pages)


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Other rulings by year

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