Date posted: 16/05/2019 2 min read

Have your say: open consultation items

Help shape NZ tax policy and guidance. Inland Revenue have released many items for public consultation, including when the business premises exclusion apply under s CB 19 and when does it apply to the bright-line test?

In brief

  • Square metre rate for the dual use of premises
  • What is the fringe benefit tax, GST and income tax treatment of an employee contribution to a fringe benefit?
  • Income tax – salary and wages, and bonuses paid in cryptocurrency

Items open for consultation - Draft Rulings and Guidance

PUB00316: Income tax – when does the business premises exclusion to the bright-line test apply?

This Question we’ve been asked explains when the business premises exclusion applies to land that would otherwise be “residential land” and subject to the s CB 6A bright-line test.

Deadline for comment: 7 June 2019. 

PUB00316: Income tax – when does the business premises exclusion to the bright-line test apply?

This Question we’ve been asked explains when the business premises exclusion applies to land that would otherwise be “residential land” and subject to the s CB 6A bright-line test.

Deadline for comment: 7 June 2019. 

Recently closed items 

Inland Revenue have recently finished consultation on the following items:

  • PUB00317 - Income tax - exempt income of non-resident entertainers
  • ED0213: Income equalisation deposits and refunds
  • ED0207: Square metre rate for the dual use of premises

Public Consultation

Inland Revenue's draft consultation items

Read more

Contact the CA ANZ Tax Team NZ

Throughout the year we ask for member’s thoughts and feedback on submissions and consultation items. If an item is of interest to you or your clients let us know your thoughts.

we’d love to hear from you.