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
 ED0235  Reporting requirements for domestic trusts  30 November 2021
 PUB00411  Income tax – application of the land sale rules to changes to co-ownership, subdivisions, and changes of trustees 9 November 2021
 ED0233  Elections not to depreciate commercial buildings 5 November 2021 

Expired draft items

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