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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Browse public rulings

The following table lists all public rulings issued by us since 1998. Each ruling is available for download in both PDF and RTF format.

Ruling number Ruling title Status
BR Pub 19/04 BR Pub 19/04: Income tax – application of the employee share scheme rules to employer issued crypto-assets provided to an employee
BR Pub 19/03 BR Pub 19/03: Income tax - employer issued crypto-assets provided to an employee
BR Pub 19/02 BR Pub 19/02: Income tax – bonuses paid in crypto-assets
BR Pub 19/01 BR Pub 19/01: Income tax – salary and wages paid in crypto-assets
BR PUB 14/01 - 14/05 Income tax - Australian source income earned by Australian limited partnership and foreign tax credits
BR Pub 18/07 BR Pub 18/07: Income Tax and Goods and Services Tax – writing off debts as bad
BR Pub 18/06 BR Pub 18/06: Goods and services tax - payments made by parents to state and state integrated schools
BR Pub 18/01 - BR Pub 18/05 BR Pub 18/01-BR Pub 18/05: Income tax - Australian limited partnership and foreign tax credits
BR Pub 17/06 BR Pub 17/06: Fringe benefit tax - charitable and other donee organisations and fringe benefit tax
BR Pub 17/04 - BR Pub 17/05 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
BR Pub 17/03 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
BR Pub 17/01 - BR Pub 17/02 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.
BR Pub 16/05 - BR Pub 16/06 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
BR Pub 16/01 - BR Pub 16/04 BR Pub 16/01 - BR Pub 16/04: GST - local authority rates apportionments on property transactions
BR Pub 15/11 and BR Pub 15/12 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
BR Pub 15/10 BR Pub 15/10: Goods and services tax - directors' fees
BR Pub 15/04 to BR Pub 15/09 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
BR PUB 15/03 BR Pub 15/03: Goods and Services Tax - legal services provided to non-residents relating to transactions involving land in New Zealand
BR PUB 15/01 and BR PUB 15/02 BR Pub 15/01 and BR Pub 15/02: secondhand goods input tax deductions - fishing quota, coastal permits and certificates of compliance
BR PUB 14/10 BR Pub 14/10: FBT - provision of benefits by third parties - s CX 2 (2)
BR PUB 14/09 BR Pub 14/09: Income tax - meaning of "anything occurring on liquidation" when a company requests removal from the register of companies
BR PUB 08/03 Extension of Public Ruling BR Pub 08/03: Projects to reduce emissions programme - Income tax treatment
BR PUB 14/08 BR Pub 14/08: Income Tax - Timing of disposal and derivation of income from trading stock
BR PUB 14/07 BR Pub 14/07: Deductibility - Interest repayments required as a result of the early repayment of a financial arrangement
BR Pub 13/05 - 13/06 Income tax - Standard project agreement for a public-private partnership
BR Pub 13/03 - 13/04 Income tax - treatment of unclaimed amounts of $100 or less Expired end of 2016/2017 income year - replaced by BR Pub 17/01 - 17/02
BR Pub 13/01 - 13/02 Income tax - treatment of a subdivision of shares under section CB 4 and Income tax - treatment of a disposal of subdivided shares under section CB 4 Expired on 20 May 2016 - replaced by BR Pub 16/05 - 16/06
BR Pub 12/01 - 12/03 Deductibility of break fees paid by a landlord to exit early from, or vary the interest rate of, a fixed interest rate loan, or to exit early from a fixed interest rate loan on sale of a rental property. Indefinite
BR Pub 10/21 Interest repayments required as a result of the early repayment of a financial arrangement - deductibility Expired 16 December 2013 - replaced by BR Pub 14/07
BR Pub 10/20 Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan on sale of rental property Reissued: see public-ruling-12001-12003.html
BR Pub 10/14 - 10/19 Interest deductibility - Roberts and Smith - Borrowing to replace and repay amounts invested in an income earning activity or business Expired 23 May 2015 - replaced by BR Pub 15/10
BR Pub 10/10 - 10/13 Local authority rates apportionments on property transactions where the rates have been paid beyond settlement or are in arrears - goods and services tax implications for vendor and purchaser Expired 23 September 2015 - replaced by BR Pub 16/01 - 16/04
BR Pub 10/09 Legal services provided to non-residents relating to transactions involving land in New Zealand Expired 23 May 2015 - replaced by BR Pub 15/03
BR Pub 10/07 - 10/08 Commissions received by life agents on their own policies and those of associated persons - income tax implications / Discounted premiums on life insurances policies provided to life agents and associated persons - fringe benefit tax implications Indefinite
BR Pub 10/06 Meaning of "anything occurring on liquidation" when a company requests removal from the register of companies Expired 30 December 2014 - replaced by BR Pub 14/09
BR Pub 10/01 - 10/05 Australian source income earned by Australian limited partnership and foreign tax credits / Distributions made by Australian limited partnership and foreign tax credits / Distributions made by Australian unit trust to Australian limited partnership and foreign tax credits / Franked dividend received by Australian limited partnership and foreign tax credits / Tax paid by an Australian limited partnership as a "head company" and foreign tax credits Expired 2012/2013 income year - replaced by BR Pub 14/01
BR Pub 09/09 and 09/10 Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan / Deductibility of break fee paid by landlord to vary the interest rate of an existing fixed interest rate loan Reissued: see BR Pub 12/01-12/03
BR Pub 09/08 "Cost price of the vehicle" - meaning of the term for fringe benefit tax purposes Indefinite
BR Pub 09/07 Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2) Expired 31 December 2013 - replaced by BR Pub 14/10
BR Pub 09/06 Lease surrender payments received by a landlord - income tax treatment Indefinite
BR Pub 09/04 and BR Pub 09/05 Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits Expired 30 June 2014 - replaced by BR Pub 15/01 - 15/02
BR Pub 09/03 Charitable organisations and fringe benefit tax Withdrawn from 30 June 2017
BR Pub 09/02 Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability Indefinite
BR Pub 09/01 Payments made by parents of guardians or students to state schools - GST treatment Expired 20 June 2013 - replaced by BR Pub 14/06
BR Pub 08/04 Projects to reduce emissions programme - GST treatment Expired 31 December 2013 - Statement confirming no re-issue in Tax information Bullentin Vol 26, No 10 (November 2014)
BR Pub 08/03 Projects to reduce emissions programme - Income Tax treatment Extension Notice: see BR Pub 08/03
BR Pub 08/02 Maori Trust Boards: Declaration of trust for charitable purposes made under section 24B of the Maori Trust Boards Act 1955 - income tax consequences Indefinite
BR Pub 08/01 GST - when the supply of leasehold land is an exempt supply Indefinite
BR Pub 07/11 GST - lottery operators and promoters Expired 21 December 2012 - replaced by QB 14/13
BR Pub 07/10 Netherlands social security pensions - taxation when the recipient is a New Zealand resident Indefinite
BR Pub 07/04-07/09 Interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in an income earning activity or business Reissued as BR Pub 10/14 - 10/19
BR Pub 07/03 Legal services provided to non-residents relating to transactions involving land in New Zealand Reissued as BR Pub10/09
BR Pub 07/02 Federal Insurance Contributions Act (FICA) - FBT liability Reissued as BR Pub 09/02
BR Pub 07/01 Forestry rights - secondhand goods GST input tax deduction Indefinite
BR Pub 06/06 Employment Court awards for lost wages or other remuneration - employers' liability to make tax deductions Indefinite
BR Pub 06/05 Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings Indefinite
BR Pub 06/04 "Paid-up capital amount" definition: section CD 32(4) Indefinite
BR Pub 06/03 Importers and GST input tax deductions Indefinite
BR Pub 06/02 Section GD 10 - Income Tax Act 2004 - Rent deemed to be payable by the lessee Indefinite
BR Pub 06/01 Debt factoring arrangements and GST Indefinite
BR Pub 05/14 "Anything occurring on liquidation" when a company requests removal from the Register of Companies Reissued as BR Pub 10/06
BR Pub 05/13 Directors' fees and GST Withdrawn on and from 30 June 2015.
BR Pub 05/12 Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings Indefinite
BR Pub 05/11 Tertiary student association fees Indefinite
BR Pub 05/02 - 05/10 Dispositions where the transferor reserves or retains a benefit or advantage in real property - gift duty and income tax implications Withdrawn from 10 May 2017
BR Pub 05/01 Bad debts - writing of debts as bad for GST and income tax purposes Withdrawn and replaced with BR Pub 18/07
BR Pub 04/06 Trading stock - tax treatment of sales and agreements to sell Expired 31/03/08 - replaced by BR Pub 14/08
BR Pub 04/05 The provision of benefits by third parties: Fringe benefit tax (FBT) consequences - Section CI 2(1) Reissued as BR Pub 09/07
BR Pub 04/04 Land sales - whether income tax exemptions for farm land apply to non-natural persons Indefinite
BR Pub 04/03 Fringe benefit tax and motor vehicle multi-leases No reissue - see statement
BR Pub 04/02 Licensed premises' operators - deductibility of entertainment expenditure Indefinite
BR Pub 04/01 Supplies paid for in foreign currency - GST treatment Indefinite
BR Pub 03/10 Coastal permits, certificate of compliance, marine farming permits, and secondhand goods input tax credits Reissued as BR Pub 09/05
BR Pub 03/09 Marine farming licences and secondhand goods input tax credits No reissue - see statement
BR Pub 03/08 Marine farming leases and secondhand goods input tax credits No reissue - see statement
BR Pub 03/07 Fishing quota and secondhand goods input tax credits Reissued as BR Pub 09/04
BR Pub 03/06 "Cost price of the motor vehicle" - meaning of the term for fringe benefit tax (FBT) purposes Reissued as BR Pub 09/08
BR Pub 03/05 Associated persons test - timing in relation to gross income derived from the sale or other disposition of land No reissue - see statement TIB 20:8:25
BR Pub 03/04 Payments made by parents or guardians of students to state schools - GST treatment Reissued as BR Pub 09/01
BR Pub 03/03 Advertising space and advertising time supplied to non-residents - GST treatment Indefinite
BR Pub 03/02 Tertiary student association fees Reissued as BR Pub 05/11
BR Pub 03/01 Netherlands social security pensions - taxation when the recipient is a New Zealand resident Reissued as BR Pub 07/10
BR Pub 02/10 Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a licence and transfer of the balance to another person - gift duty and income tax implications Reissued as BR Pub 05/02 - 05/10
BR Pub 02/09 Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a lease and transfer of the balance to another person - gift duty and income tax implications Reissued as BR Pub 05/02 - 05/10
BR Pub 02/08 Disposition of real property for inadequate consideration where there is a "simultaneous" grant of a life estate and transfer of the balance to another person - gift duty and income tax implications Reissued as BR Pub 05/02 - 05/10
BR Pub 02/07 Disposition of real property for inadequate consideration where the transferor purports to grant him or herself a licence to occupy and transfer the balance - gift duty and income tax implications Reissued as BR Pub 05/02 - 05/10
BR Pub 02/06 Disposition of real property for inadequate consideration where following the transfer to another person a licence is granted back - gift duty and income tax implications Reissued as BR Pub 05/02 - 05/10
BR Pub 02/05 Disposition of real property for inadequate consideration where following the transfer to another person a lease is granted back - gift duty and income tax implications Reissued as BR Pub 05/02 - 05/10
BR Pub 02/04 Disposition of real property for inadequate consideration where following the transfer to another person a life estate is granted back - gift duty and income tax implications Reissued as BR Pub 05/02 - 05/10
BR Pub 02/03 Disposition of real property for inadequate consideration where following a grant of a lease the balance is transferred to another person - gift duty and income tax implications Reissued as BR Pub 05/02 - 05/10
BR Pub 02/02 Disposition of real property for inadequate consideration where following a grant of a life estate the balance is transferred to another person - gift duty and income tax implications Reissued as BR Pub 05/02 - 05/10
BR Pub 02/01 Subsidised transport provided by employers to employees - value for fringe benefit tax purposes No reissue - see statement
BR Pub 01/09 Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings Reissued as BR Pub 05/12
BR Pub 01/08 Forestry rights - secondhand goods GST input tax deduction Reissued as BR Pub 07/01
BR Pub 01/07 Maori trust boards: declaration of trust for charitable purposes made under Section 24b of the Maori Trust Boards Act 1955 - income tax consequences Reissued as BR Pub 08/02
BR Pub 01/06 Employment court awards for lost wages or other remuneration - employers' liability to make tax deductions Reissued as BR Pub 06/06
BR Pub 01/05 Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability Reissued as BR Pub 07/02
BR Pub 01/04 Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings Reissued as BR Pub 06/05
BR Pub 01/03 Rent deemed to be payable - deductibility Reissued as BR Pub 06/02
BR Pub 01/02 "Transitional capital amount" - definition Reissued as BR Pub 06/04
BR Pub 01/01 GST - when the supply of leasehold land is an exempt supply Reissued as BR Pub 08/01
BR Pub 00/12 Lease surrender payments received by a landlord - income tax treatment Reissued as BR Pub 09/06
BR Pub 00/11 Directors' fees and GST Reissued as BR Pub 05/13
BR Pub 00/10 "Cost price of the motor vehicle" - meaning the term for fringe benefit tax (FBT) purposes Reissued as BR Pub 03/06, BR Pub 09/08
BR Pub 00/09 Directors' fees and GST Reissued as BR Pub 00/11
BR Pub 00/08 Charitable organisations and fringe benefit tax (FBT) Reissued as BR Pub 09/03
BR Pub 00/07 Debt factoring arrangements and GST Reissued as BR Pub 06/01
BR Pub 00/06 Advertising space and advertising time supplied to non-residents - GST treatment Reissued as BR Pub 03/03
BR Pub 00/05 Associated persons test - timing in relation to gross income derived from the sale or other disposition of land Reissued as BR Pub 03/05
BR Pub 00/04 Supplies paid for in foreign currency - GST treatment Reissued as BR Pub 04/01
BR Pub 00/03 Bad debts - writing off debts as bad for GST and income tax purposes Reissued as BR Pub 05/01
BR Pub 00/02 Discounts enjoyed by life agents and their families on life policy premiums - fringe benefit tax implications Reissued as BR Pub 10/08
BR Pub 00/01 Commissions received by life agents on own policies and family policies - income tax implications Reissued as BR Pub 10/07
BR Pub 99/08 Local authority rates apportionments on property transactions - goods and services tax treatment Reissued as BR Pub 10/10 - 10/13
BR Pub 99/07 Debt forgiveness in consideration of natural love and affection No reissue
BR Pub 99/06 Car parks provided by employers - fringe benefit tax exemption No reissue; legislative change proposed to the "on-premises" exemption in s CX 23
BR Pub 99/05 Frequent flyer schemes promoted by credit card companies - fringe benefit tax liability Incorporated in BR Pub 04/05, and BR Pub 09/07
BR Pub 99/04 Land sales - whether income tax exemptions for farm land apply to non-natural persons Reissued as BR Pub 04/04
BR Pub 99/03 Licensed premises' operators and entertainment expenditure Reissued as BR Pub 04/02
BR Pub 99/02 Subsidised transport provided by employers to employees - value for fringe benefit tax purposes Reissued as BR Pub 02/01
BR Pub 99/01 Tertiary student association fees Reissued as BR Pub 05/11
BR Pub 98/08 Trading stock - tax treatment of disposals Reissued as BR Pub 04/06
BR Pub 98/07 Easements - deductibility of the costs of preparation, stamping, and registration Reissued as Interpretation statement ISXPB0006
BR Pub 98/06 Netherlands social security pensions - taxation when the recipient is a New Zealand resident Reissued as BR Pub 07/10
BR Pub 98/05 Forestry rights - secondhand goods GST input tax deduction Reissued as BR Pub 07/01
BR Pub 98/04 Year 2000 expenditure - income tax deductibility No reissue
BR Pub 98/03 Domestic air travel - zero-rating for GST purposes No reissue
BR Pub 98/02 Payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings - assessability Reissued as BR Pub 05/12
BR Pub 98/01 "Transitional capital amount" - definition Reissued as BR Pub 06/04