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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Download public rulings for 2019

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 19/04: Income tax – application of the employee share scheme rules to employer issued crypto-assets provided to an employee

This Ruling follows on from three Public Rulings that were issued recently: BR Pub 19/01: Income tax – salary and wages paid in crypto-assets, BR Pub 19/02: Income tax – bonuses paid in crypto-assets and BR PUB 19/03: Income tax - employer issued crypto-assets provided to an employee. This Ruling considers whether the employee share scheme rules apply to some types of employer-issued crypto-assets provided to employees.

Ruling applies from: This Ruling will apply for a period of three years beginning on 1 December 2019.

BR Pub 19/04 - PDF format (226kb | 18 pages)


BR Pub 19/03: Income tax - employer issued crypto-assets provided to an employee

This Ruling follows on from two Public Rulings that were issued recently: BR Pub 19/01: Income tax – salary and wages paid in crypto-assets and BR Pub 19/02: Income tax – bonuses paid in crypto-assets. It considers how FBT applies where cryptocurrency issued by an employer is provided to an employee.

Ruling applies from: This ruling will apply for a period of three years beginning on 30 July 2019.

BR Pub 19/03 - PDF format (131kb | 13 pages)


BR Pub 19/02: Income tax – bonuses paid in crypto-assets

This ruling considers whether bonuses received by employees in crypto-assets are subject to PAYE.

Ruling applies from: This ruling will apply for a period of three years beginning on 1 September 2019.

BR Pub 19/02 - PDF format (125kb | 12 pages)


BR Pub 19/01: Income tax – salary and wages paid in crypto-assets

This ruling considers whether regular remuneration received by employees in crypto-assets are subject to PAYE.

Ruling applies from: This ruling will apply for a period of three years beginning on 1 September 2019.

BR Pub 19/01 - PDF format (186kb | 18 pages)


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