We focus on producing items that accurately and fairly reflect taxation legislation, and are useful in practical situations. Your input into the process is highly valued.
Current 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?
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|PUB00414||Can a payment that compensates for the time value of money be taxable income if it is outside the statutory definition of “interest”?||11 February 2022|
|ED0239||11 February 2022|
|ED0238||Charities and donee organisations||28 February 2022|
|ED0237||Section 17GB notices – the Commissioner’s power to obtain information for tax policy purposes||31 January 2022|
|PUB00372||What is required to establish and maintain a “public fund” under s LD 3(2)(d) of the Income Tax Act 2007? (consultation deadline extended)||31 January 2022|
Expired draft items (also called exposure drafts) have been out for consultation and the comment deadline has passed.