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 Public.Consultation@ird.govt.nz

Consultation # Title  Deadline
 PUB00381  Do certain supplies wholly or partly consist of land for the compulsory zero-rating (CZR) rules?  3 November 2020

Expired draft items

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