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.