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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2017

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 17/06: Fringe benefit tax - charitable and other donee organisations and fringe benefit tax

Ruling BR Pub 17/06 explains how benefits provided by charitable organisations to their employees may be excluded from FBT. Applies for 5 years from 1 Jul 2017.

Ruling applies from: This Ruling will apply for a period of five years beginning on 1 July 2017.

BR Pub 17/06 - PDF format (384kb | 20 pages)


BR Pub 17/04: Income tax - treatment of alteration to rights attached to shares under section CB 4; BR Pub 17/05: Income tax - treatment of a disposal of shares with altered rights under section CB 4

Rulings BR Pub 17/04 - BR Pub 17/05 consider if section CB 4 of applies when share rights shares are altered, and when shares with altered rights are disposed of.

Ruling applies from: These rulings will apply for the period 1 April 2017 to 31 March 2020

BR Pub 17/04 - BR Pub 17/05 - PDF format (245kb | 11 pages)


BR Pub 17/03: Goods and Services Tax - Traffic enforcement activities by local authorities - GST output tax on infringement fees retained - Treatment of fines - GST input tax on acquisition of goods and services

Ruling BR Pub 17/03 clarifies that traffic infringement fees retained by local authorities are not subject to GST however input tax deductions may available.

Ruling applies from: This Ruling will apply for an indefinite period beginning on 14 February 2017.

BR Pub 17/03 - PDF format (301kb | 19 pages)


BR Pub 17/01: Income tax - treatment of unclaimed amounts of $100 or less and BR PUB 17/02: Income tax - treatment of unclaimed amounts of $100 or less - amounts held on trust.

Rulings Pub 17/01-17/02 consider when unclaimed monies of less than $100 received in the course of business are derived as income. Apply 2017/18 tax year onwards.

Ruling applies from: This Ruling will apply for an indefinite period from the first day of the 2017/18 income year.

BR Pub 17/01 - BR Pub 17/02 - PDF format (340kb | 22 pages)


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