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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2016

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 16/05: Income tax - treatment of a subdivision of shares under section CB 4 and BR Pub 16/06: Income tax – treatment of a disposal of subdivided shares under section CB 4

Rulings Pub 16/05 and 16/06 consider the income tax treatment of a subdivision of shares and a disposal of subdivided shares. Applies from 21 May 2016.

Ruling applies from: These rulings will apply for an indefinite period beginning on 21 May 2016.

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BR Pub 16/05 - BR Pub 16/06 - PDF format (280kb | 14 pages)


BR Pub 16/01 - BR Pub 16/04: GST - local authority rates apportionments on property transactions

Rulings Pub 16/01-04 consider the GST treatment of local authority rates apportionments in property transactions – rulings apply from 24 Sep 2015.

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

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BR Pub 16/01 - BR Pub 16/04 - PDF format (338kb | 29 pages)


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