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
 PUB00366  First step legally necessary to achieve liquidation when a liquidator is appointed  21 October 2020
 PUB00327  Goods and services tax - GST and agency  20 October 2020

Expired draft items

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


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