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
 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

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