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Business groups

The Tax Technical website contains information from two of Inland Revenue’s business groups – Tax Counsel Office and Legal Services. 

Tax Counsel Office | Te Tari Tohutohu Tāke

Tax Counsel Office (TCO) prepares public guidance on complex tax issues.  TCO issues public rulings, product rulings, interpretation statements, questions we’ve been asked, issues papers, technical decision summaries, interpretation guidelines, and other public guidance as necessary.  TCO also prepares private rulings.  

Work programme

Apply for a ruling

Legal Services | Ngā Ratonga Ture

Legal Services provides technical and legal advice to Inland Revenue as part of Customer and Compliance Services.

The Litigation team contributes the case notes on recent tax decisions involving the Commissioner.    

The Technical Standards team issues standard practice statements, operational statements, Commissioner’s statements, kilometre rates for motor vehicle expenses, and a range of determinations (for example, livestock, depreciation and standard costs for household services).   

Technical Standards current release schedule 

Tax technical publications

Find out about our statements, publications and more at the link below. 

About our publications

Tax technical guidance customer surveys

Every three years customers, tax agents and others are surveyed to gauge how well the technical guidance prepared by the Tax Counsel Office and Technical Standards is meeting their needs.  Respondents are also invited to comment on any ways products and services can be improved.

Tax technical guidance customer surveys 

Prosecution guidelines

These guidelines detail the structured approach for all prosecution activity that Inland Revenue undertakes.

Our prosecution guidelines