- still being considered, or
- on hold pending litigation or review by Inland Revenue's Policy and Strategy team.
Expired draft items are listed here until they are finalised or discontinued. Where a draft item is re-released for consultation, both the original draft item and the revised draft item will remain on this page until finalised or discontinued.
Draft items produced by the Office of the Chief Tax Counsel represent the preliminary, though considered, views of the Commissioner of Inland Revenue. In draft form these items may not be relied on by taxation officers, taxpayers and practitioners.
|ED0223||Non-resident employers’ obligations to deduct PAYE, FBT and ESCT in cross-border employment situations||1 September 2020|
|PUB00348||Income tax - monthly retirement payments from the United Nations Joint Staff Pension Fund||9 July 2020|
|PUB00332||Goods and services tax - unconditional gifts||12 May 2020|
|ED0207b||Donee organisations||14 Feb 2020|
|ED0207a||Charities||14 Feb 2020|
|ED0218||Student loan repayment – options for relief||24 Dec 2019|
|PUB00352||Changing GST treatment after reducing the previously agreed consideration||12 Nov 2019|
|ED0210||Application of discretion in s18D(2) of the Tax Administration Act 1994 - an exception to confidentiality||16 Aug 2019|
|PUB00305||Review of Interpretation Statement on Tax Avoidance||15 Sept 2017|
|PUB00290||Income Tax and Goods and Services Tax – Treatment of bloodstock breeding partnership||23 Dec 2016|