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
 PUB00405 Airdrops  Income tax – tax treatment of cryptoassets received from an airdrop  25 May 2021
 PUB00405 Hard forks  Income tax – tax treatment of cryptoassets received from a hard fork  25 May 2021
 PUB00362  Deemed dividends  27 May 2021
 PUB00361  Income tax and GST – Treatment of meal expenses  27 May 2021
 PUB00365  Content creators - tax issues  1 June 2021
 PUB00393  Income tax and GST – deductions for businesses disrupted by the COVID-19 pandemic  28 May 2021
 PUB00383  GST – How do the compulsory zero-rating of land rules apply to transactions involving commercial leases?  25 May 2021
 ED0229  Tax Depreciation Rates for brake test rollers  20 May 2021

Expired draft items

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