Archived issues papers
What is a Tax Counsel Office issues paper?
At the Tax Counsel Office we develop and publish public statements that interpret the current tax laws. Where sufficient uncertainty exists, it helps us to hear from interested parties before we prepare any public statement. An issues paper sets out Inland Revenue’s initial views on how the relevant tax laws apply and requests feedback from interested parties. An issues paper is intended to stimulate discussion and allows us to gain a better understanding of the issues, including practical concerns affecting taxpayers.
What is the status of an issues paper?
Issues papers produced by the Tax Counsel Office represent the Inland Revenue’s initial views only. Taxation officers, taxpayers or practitioners may not rely on issues papers. Only finalised public statements represent Inland Revenue’s authoritative view on the issues covered.
Any views presented in an issues paper do not change the Commissioner’s current position or practices.
|IRRUIP15||Income tax - trusts and the Australian-New Zealand Double Tax Agreement||1 March 2021|
|IRRUIP14||Income tax - tax treatment of cryptoassets received from blockchain forks and airdrops||1 February 2021|
|IRRUIP13||Consequences of GST group registration||1 February 2019|
|IRRUIP11||Whether remuneration paid to an employee in cryptocurrency is subject to PAYE or FBT||20 June 2018|
|IRRUIP10||Income tax treatment of software development expenditure||25 August 2016|
|IRRUIP9||Donee organisations – clarifying when funds are applied wholly or mainly to specified purposes within New Zealand||24 June 2016|
|IRRUIP8||Unit trusts – whether more than one unit holder is required||10 March 2015|
|IRRUIP7||Bodies corporate – GST registration||1 June 2013|
|IRRUIP5||Interest deductibility in certain arrangements||31 July 2002|
|IRRUIP4||The public benefit test||2 February 2000|
|IRRUIP2||Implications of the Mitsubishi Decision||10 December 1996|