About the consultation process

Inland Revenue produces a number of statements and rulings to explain to taxpayers and their agents how taxation laws affect them.  These are produced by the Office of the Chief Tax Counsel (OCTC) and Legal and Technical Services business groups of Inland Revenue.

Our published statements include

• Determinations
• Interpretation guidelines and interpretation statements
• Public rulings
• Standard practice statements
• Product rulings
• Questions we've been asked

Before publishing these, we put them through an extensive public consultation process.

You can have your say by providing us with comment on the technical and/or commercial aspects of the drafts.  We will acknowledge receipt of your comments immediately, and reply in more detail to you before the item is finalised.

Drafts presently available for consultation are available for download below until the comment deadline, after which they are archived. New drafts are added as they become available.

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?

Comment deadline:

- RTF format ( | )
- PDF format ( | )

Payments made in addition to financial redress under Treaty of Waitangi settlements - Income Tax treatment

This draft item addresses the income tax treatment of payments (based on interest for the period between settlement and payment) made to claimants under Treaty of Waitangi settlements and paid in addition to financial redress under the settlement.

Comment deadline: 13 February 2009

QB0033 - RTF format (154kb | 8 pages)
QB0033 - PDF format (162kb | 8 pages)

Holiday houses - income tax treatment

This draft item considers the income tax treatment of holiday houses that are rented out by their owners.

Comment deadline: 20 February 2009

QB0066 - RTF format (71kb | 3 pages)
QB0066 - PDF format (36kb | 3 pages)

Eligible relocation expenditure determination

This draft determination sets out the list of eligible relocation expenses for 2002/03 and subsequent years. Please refer to the explanatory note for further background.

Comment deadline: 31 March 2009

ED0108 - RTF format (158kb | 10 pages)
ED0108 - PDF format (132kb | 10 pages)

You can email your comments to us at public.consultation@ird.govt.nz
This email is only for providing feedback on public drafts, please use our general enquiry form for all other feedback.

If you wish to post your comments, send them to:

Team Manager, Technical Services
Office of the Chief Tax Counsel
National Office
Inland Revenue Department
PO Box 2198
Wellington

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