Business groups
The Tax Technical website contains information from two of Inland Revenue’s business groups – Tax Counsel Office and Legal Services.
Tax Counsel Office | Te Tari Tohutohu Tāke
Tax Counsel Office (TCO) prepares public guidance on complex tax issues. TCO issues public rulings, product rulings, interpretation statements, questions we’ve been asked, issues papers, technical decision summaries, interpretation guidelines, and other public guidance as necessary. TCO also prepares private rulings.
Legal Services | Ngā Ratonga Ture
Legal Services provides technical and legal advice to Inland Revenue as part of Customer and Compliance Services.
The Litigation team contributes the case notes on recent tax decisions involving the Commissioner.
The Technical Standards team issues standard practice statements, operational statements, Commissioner’s statements, kilometre rates for motor vehicle expenses, and a range of determinations (for example, livestock, depreciation and standard costs for household services).
Technical Standards current release schedule
Tax technical publications
Find out about our statements, publications and more at the link below.
Customer surveys
Public Rulings and Technical Standards (together referred to as the Public Statements Service) run a three yearly customer survey to identify levels of customer satisfaction and to invite comments on ways in which they can improve products and services.
We are currently reviewing the results of our 2024 survey and will post a report in early 2025.
Prosecution guidelines
These guidelines detail the structured approach for all prosecution activity that Inland Revenue undertakes.