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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  Closes
 PUB00396  Cash basis persons under the financial arrangement rules  15 July 2022
 ED0243  When employee allowances for additional transport costs are exempt from tax  22 July 2022
 PUB00360  Deductibility of overseas expenses  8 August 2022
 PUB00415  Can a close company deduct interest on a shareholder advance where the amount is not known until after balance date?  9 August 2022
 PUB00394  Income Tax – Government payments to businesses (grants and subsidies)  11 August 2022
 PUB00424  Goods and Services Tax – Directors’ Fees  17 August 2022

Expired draft items

Click the link above to see expired draft items.

These items have been out for consultation and the comment deadline has passed.