New Zealand Inland Revenue Rulings and Statements
Inland Revenue issues rulings, statements and guidelines to indicate how the Commissioner will deal with specific tax situations or arrangements.
Binding rulings are issued by the Commissioner to give taxpayers greater certainty about their tax obligations and help taxpayers meet their tax obligations.
Non-binding statements include: interpretation statements, interpretation guidelines, standard practice statements, operational statements, Questions we've been asked, Revenue alerts, and Commissioner's statements and operational guidelines.
This product reproduces all of the Commissioner's rulings and statements (including draft versions).
- All Inland Revenue Rulings and Statements in one place and professionally indexed
- Links to relevant tax legislation and case law