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.

Issues papers that have passed the consultation deadline can be found in Archived issues papers.

Consultation #



 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
 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
 PUB00354 GST - Registration of non-residents under section 54B  12 March 2021
 ED0225 Administration of the imported mismatch rule – section FH 11   5 February 2021
 ED0226 Retention of business records in electronic formats, application to store records offshore and keeping records in languages other than English or te reo Māori  5 February 2021
 PUB00359a Charities business exemption - when it must be used  1 February 2021
 PUB00359b Charities business exemption - business carried on in partnership  1 February 2021
 ED0227 Income tax treatment of accommodation provided to employees 1 February 2021
 ADV00097  Whether “negative interest” payments are subject to withholding taxes  15 January 2021
 ED0223 Non-resident employers’ obligations to deduct PAYE, FBT and ESCT in cross-border employment situations  1 September 2020
 ED0207b Donee organisations  14 Feb 2020
 ED0207a Charities  14 Feb 2020
 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
 PUB00290 Income Tax and Goods and Services Tax – Treatment of bloodstock breeding partnership  23 Dec 2016