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Draft items

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? 

Email your feedback to [email protected].  

Consultation # Title  Deadline
 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

Available Subscribed Capital record keeping requirements

 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

Expired draft items (also called exposure drafts) have been out for consultation and the comment deadline has passed.