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Download public rulings for 2015

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.


BR Pub 15/11: Fringe benefit tax - exclusion for car parks provided on an employer’s premises and BR Pub 15/12: Fringe benefit tax - exclusion for car parks provided on the premises of a company that is part of the same group of companies as an employer

Rulings BR Pub 15/11 to 15/12 address the on-premises exclusion from FBT for car parking provided to employees in car parks owned or leased by an employer.

Ruling applies from: This ruling will apply for an indefinite period beginning on 17 November 2015.

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BR Pub 15/11 and BR Pub 15/12 - PDF format (372kb | 35 pages)


BR Pub 15/10: Goods and services tax - directors' fees

Ruling BR Pub 15/10 explains whether directors' fees are subject to GST and whether a company is entitled to claim input tax deductions to fees paid to a director.

Ruling applies from: This ruling will apply for an indefinite period beginning on 30 June 2014.

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BR Pub 15/10 - PDF format (211kb | 19 pages)


BR Pub 15/04 - BR Pub 15/09: Income tax - interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in a business or other income-earning activity

Rulings BR Pub 15/04 to 15/09 consider interest deductibility when a partnership or taxpayer borrows funds which are used to replace and repay existing funding.

Ruling applies from: These rulings will apply for an indefinite period beginning on 24 May 2015.

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BR Pub 15/04 to BR Pub 15/09 - PDF format (331kb | 40 pages)


BR Pub 15/03: Goods and Services Tax - legal services provided to non-residents relating to transactions involving land in New Zealand

This ruling covers legal services provided to non-residents relating to NZ land transactions. The supply of services will be zero-rated for GST purposes.

Note: An amendment to s 11A(1)(k), effective from 1 April 2017, means that BR 15/03 is unlikely to provide the correct answer for legal services provided to non-residents relating to transactions involving land in New Zealand. Please refer to Interpretation Statement IS 18/07 Goods and services tax – Zero-rating of services related to land for further guidance.

Ruling applies from: This Ruling will apply for an indefinite period beginning on 24 May 2015.

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BR PUB 15/03 - PDF format (173Kb | 14 pages)


BR Pub 15/01 and BR Pub 15/02: secondhand goods input tax deductions - fishing quota, coastal permits and certificates of compliance

Rulings BR Pub 15/01-15/02 consider if a registered person can claim secondhand goods input tax deductions on fishing quota purchased from an un-registered person.

Ruling applies from: This Ruling will apply for an indefinite period beginning on 1 July 2014.

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BR PUB 15/01 and BR PUB 15/02 - PDF format (272kb | 15 pages)


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