Expired items

Expired draft items (also called exposure drafts) have been out for consultation and the comment deadline has passed. They have not yet been finalised and are:

  • 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.

Consultation #

Title

Closed

 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
 PUB00326 Income tax - when is development or division work minor?  19 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

 

  Back to top