Consultation Hub

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?

Current consultations

Draft items produced by the Tax Counsel Office represent the preliminary, though considered, views of the Commissioner of Inland Revenue. They cannot be relied on by taxation officers, taxpayers and practitioners.

Income tax – Whether money or property received by New Zealand tax residents from overseas is income from a foreign trust

This draft interpretation statement updates and will replace IS 19/04 Distributions from foreign trusts. Please refer to the reading guide in the shaded box before the contents for a description of changes. This interpretation statement considers the income tax treatment of amounts of money or property that New Zealand tax residents receive from a person overseas, including through inheritance. It addresses how to determine whether the person who transfers the money or property is a...

Taxation and the not-for-profit sector

Public views are sought on matters relating to the charities and not-for-profit sector. The consultation document considers whether certain tax concessions available to the sector continue to be effective. It also explores whether tax obligations can be simplified, and compliance costs minimised. Government will consider feedback and decide whether any changes should be made to current rules. Questions and answers Inland Revenue has been asked some common questions on our...

Expired consultations

Expired draft items have been out for consultation and the comment deadline has passed. They are still being considered or are on hold pending litigation or review by Inland Revenue’s Policy and Regulatory Stewardship team.

Report an Issue (with publishable replies)

This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. We are always interested in hearing about ways we can improve the city and make it a more enjoyable and safe place for everyone to live in. It is vital we hear from you when you experience problems or something you don't like around the city - click on the link below to let us know of any issues you have encountered so we can make Arlen Hill a...

Nelson Street permanent measures

In 2020, due to COVID-19, the council implemented temporary measures on Nelson Street to create space for social distancing, improve facilities for walking and cycling in the area and to reduce the amount of cut-through traffic. Tell us whether you think these measures should be made permanent.

Geospatial in Aviation and Airspace Consultations

This is an example activity for demonstration purposes only. This site is operated by Delib Ltd and submitted responses will be discarded. Examples to demonstrate the potential of Citizen Space Geospatial in aviation-related consultations.