About the consultation process

Inland Revenue produces a number of statements and rulings to explain to taxpayers and their agents how taxation laws affect them.  These are produced by the Office of the Chief Tax Counsel (OCTC) and Legal and Technical Services business groups of Inland Revenue.

Our published statements include

• Determinations
• Interpretation guidelines and interpretation statements
• Public rulings
• Standard practice statements
• Product rulings
• Questions we've been asked

Before publishing these, we put them through an extensive public consultation process.

You can have your say by providing us with comment on the technical and/or commercial aspects of the drafts.  We will acknowledge receipt of your comments immediately, and reply in more detail to you before the item is finalised.

Drafts presently available for consultation are available for download below until the comment deadline, after which they are archived. New drafts are added as they become available.

Draft items

Let us know what you think about our drafts.  Are they technically accurate? Do they fairly reflect taxation legislation? Are they in line with commercial reality and useful in practical situations?

Elections to change a balance date

This is the draft Standard Practice Statement ED 0101 regarding taxpayers' elections to change a balance date for income tax purposes, that are made under section 38 of the Tax Administration Act 1994 ("TAA"). It outlines Inland Revenue's practice for considering applications for the Commissioner's consent to change a balance date for income tax purposes.

Comment deadline: 31 October 2008

ED0101 - RTF format (9071kb | 16 pages)
ED0101 - PDF format (99kb | 16 pages)

"Care and management of the taxes covered by the Inland Revenue Acts" - Section 6A(2) and (3) of the Tax Administration Act 1994

This item sets out the Commissioner's view of his responsibility for the "care and management of the taxes covered by the Inland Revenue Acts" in section 6A(2) of the Tax Administration Act 1994. The item also clarifies the relationship between the "care and management" responsibility and the Commissioner's obligations under section 6(1) and section 6A(3) of the Tax Administration Act 1994. The conclusions reached are illustrated by considering specific factual examples.

Comment deadline: 31 October 2008

INS0072 - RTF format (458kb | 40 pages)
INS0072 - PDF format (1.42mb | 40 pages)

Complusory deductions from bank accounts

This is the draft Standard Practice Statement ED0106 that sets out Inland Revenue's practice on the use of statutory notices issued to banks requiring deductions from customer's accounts.

Comment deadline: 3 November 2008

ED0106 - RTF format (1.7 mb | 4 pages)
ED0106 - PDF format (30kb | 4 pages)

Research and development tax credit

We are consulting on two proposed additions to the R&D tax credit online guidance. The first item deals with a number of issues that arise in identifying eligible R&D in information technology and computer science. The second item would replace the existing guidance on R&D activities involving an appreciable element of novelty. Please identify the page number and sub-heading when providing comment.

Comment deadline: 18 November 2008

RD02 - RTF format (148kb | 12 pages)
RD02 - PDF format (58kb | 12 pages)

You can email your comments to us at public.consultation@ird.govt.nz
This email is only for providing feedback on public drafts, please use our general enquiry form for all other feedback.

If you wish to post your comments, send them to:

Team Manager, Technical Services
Office of the Chief Tax Counsel
National Office
Inland Revenue Department
PO Box 2198
Wellington

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