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.