Browse PIB reviews
To assist taxpayer certainty and compliance, we have completed a review of all tax technical items published in Public Information Bulletins (PIBs).
To assist taxpayer certainty and compliance, we are reviewing all content published in Public Information Bulletins (PIBs) and Tax Information Bulletins (TIBs) before 1996, starting with the oldest volumes.
We have reviewed PIB volumes 1 to 183, published between September 1963 and July 1989.
For research purposes, these items have been identified as commentary during the course of the review of Public Information Bulletins.
Note: The acts referred to may have been amended or repealed since these items were published. This information reflects the policy intent of legislative changes made at the time and not necessarily the interpretative effect of the law.
Items which are of no current relevance and will not be updated are identified. The remainder have been updated to reflect current legislation and reissued in a current Tax Information Bulletin or, in the case of a small number, are still under consideration.
All review decisions have been consulted on with the New Zealand Institute of Chartered Accountants and the New Zealand Law Society.
Inland Revenue published PIBs regularly between September 1963 and July 1989. They comprised a range of statements on taxation issues, as well as legislative commentary, public notices and other information. Tax Information Bulletins replaced PIBs from July 1989.
Many PIBs contained very general information with limited analysis or reasoning to support the views expressed, and most related to legislation which has since been repealed or amended. In some cases, the Commissioner's view or reasoning has developed or changed significantly since publication.
PIB items still under consideration should be referenced with some care. These items should not necessarily be taken as the Commissioner's current view of the law or operational practice. Where there is doubt, professional advice should be sought.
If you have any questions regarding the review, please contact us.