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...

GST - Court-awarded Costs and disbursements

This draft interpretation statement considers whether court-awarded costs and disbursements and out-of-court settlement payments for costs and disbursements are subject to GST. This statement does not consider the GST treatment of court awards and out-of-court settlement payments more generally (eg, payments of damages).

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.

Income tax treatment of software development expenditure and SaaS customisation and configuration costs

Officials are seeking feedback to gain a better understanding of whether the current tax treatment of both software development expenditure and software as a service (SaaS) customisation and configuration costs leads to the correct outcomes. We understand that the application of certain provisions can result in high compliance costs, and we want to understand further where and how this burden can be reduced. In addition, we understand that there are several areas of uncertainty and need...

Income tax – payments by employers on the death of an employee to executors and family

This interpretation statement considers whether amounts paid by employers on the death of an employee are taxable to the recipients, which could include executors and family members. The statement also considers the deductibility of payments made by employers, whether employers have PAYE obligations in respect of payments, and the duties of executors to file tax returns for the deceased employee and any estate that may arise.

Different geo examples

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