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Section 17GB notices – the Commissioner’s power to obtain information for tax policy purposes
This draft operational statement explains the procedures Inland Revenue will follow when issuing notices under the recently enacted provision that authorises the Commissioner to issue a notice to obtain information to support the development of tax policy.
Forestry aggregation tax issue
An officials' issues paper setting out a tax issue that may be a barrier for small forestry block owners to group together to achieve economies of scale for harvesting timber, and potential options to address it.
ED0239: Available Subscribed Capital record keeping requirements
This Statement sets out the Commissioner’s approach to the record keeping requirements necessary to substantiate an amount returned to a shareholder tax-free as a distribution of ASC. For an amount to be distributed tax-free it will need to not be caught under the definition of a dividend.
PUB00414: Can a payment that compensates for the time value of money be taxable income if it is outside the statutory definition of “interest”?
This item updates and clarifies the Commissioner's view on the High Court case of CIR v Buis as it relates to the interaction between the specific provision taxing interest and the provision taxing income under ordinary concepts. The Commissioner now considers that CIR v Buis can be read consistently with her view that an amount that may be described as interest may be income under ordinary concepts or under another provision.
Proposal to alter the place name Mount Misery to Maungatūtū
The New Zealand Geographic Board Ngā Pou Taunaha o Aotearoa invites submissions on a proposal to alter the existing unofficial recorded name Mount Misery to Maungatūtū for a 478m hill approximately 10km south of Tauranga.
Proposal to assign Te Horohoroinga-o-ngā-ringa-o-Kahumatamomoe as an official place name
The New Zealand Geographic Board Ngā Pou Taunaha o Aotearoa invites submissions on a proposal to assign Te Horohoroinga-o-ngā-ringa-o-Kahumatamomoe as the official place name of an unnamed, 6.4km long range west of Horohoro (locality), southwest of Rotorua.
ED0238: Charities and donee organisations
This statement outlines the tax treatment and obligations that apply to charities and donee organisations and how the Commissioner will apply the relevant legislation.
Auckland Regional Parks Management Plan
The Regional Parks Management Plan is the council’s plan that guides our management of these parks to both protect them and to enable people to enjoy the parks. It was last published in 2010. This review will result in an updated management plan to guide us over the next 10 years.