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.
|PUB00256||When does s 5(23) of the Goods and Services Tax Act 1985 apply to shift GST liability to the purchaser of land?||31 March 2021|
|PUB00305||Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007||31 March 2021|
|PUB00305 QB 1||Income tax: scenarios on tax avoidance – reissue of QB 14/11 scenario 1 and QB 15/11 scenario 2||31 March 2021|
|PUB00305 QB 2||Income tax: scenarios on tax avoidance – reissue of QB 15/11 – scenarios 1 and 3||31 March 2021|
|PUB00354||GST – Registration of non-residents under section 54B||12 March 2021|
Expired draft items (also called exposure drafts) have been out for consultation and the comment deadline has passed.