About our publications
About our publications
This page outlines the types of tax technical publications available on this site.
Different publication types serve different purposes. Some publications set out Inland Revenue’s interpretation of a tax law. Others explain how Inland Revenue will exercise statutory discretions or deal with practical or administrative issues. Some publications are provided for information only and cannot be relied on.
For details on the legal status of this guidance, see Status of Commissioner’s advice.
Case summaries
Case summaries briefly explain decisions made by the Taxation and Charities Review Authority, the District Court, the High Court, the Court of Appeal and the Supreme Court. They are published to inform customers of the outcome and reasoning in a case.
Customers should take care when considering case summaries, as the decision may have been appealed or the relevant legislation may have been amended. Case summaries are issued by Legal Services.
Commissioner's statements
Commissioner’s statements set out Inland Revenue’s view on how tax laws will be applied or administered in practice. Commissioner’s statements are issued by Technical Standards.
Determinations
Inland Revenue issues determinations under the Tax Administration Act 1994 on tax issues such as accrual expenditure, depreciation, emergency events, financial arrangements, foreign currency, international tax, livestock valuations, standard costs for boarding service providers, and childcare providers. Determinations are binding on Inland Revenue. Determinations are mainly issued by Technical Standards.
Fact sheets
Some of Inland Revenue’s more complex tax technical guidance is accompanied by a fact sheet. Fact sheets are not a substitute for the main guidance, but they may help customers identify the key points in the guidance that are relevant to them. Fact Sheets are not binding on Inland Revenue.
General articles
General articles are brief, non-interpretive items that do not fall within any of the other tax technical publication types.
Interpretation guidelines
Interpretation guidelines discuss Inland Revenue’s approach to the interpretation of a general area of law where there are also tax implications. While interpretation guidelines are not binding on Inland Revenue customers can generally rely on them to determine their tax affairs. Interpretation guidelines are issued by the Tax Counsel Office.
Interpretation statements
Interpretation statements set out Inland Revenue’s interpretation of a tax law in circumstances where a public ruling cannot be issued. They are used to address complex areas of tax law. While interpretation statements are not binding on Inland Revenue customers can generally rely on them to determine their tax affairs. Interpretation statements are issued by the Tax Counsel Office.
Issues papers
Issues papers represent Inland Revenue’s initial view on the interpretation of a tax law, in circumstances where there is significant uncertainty. Issues papers are published to stimulate discussion, gather feedback and improve Inland Revenue’s understanding of an issue before a final view is reached.
Issues papers do not change Inland Revenue’s existing interpretation or practices and should not be relied on.
Unlike other consultation items, issues papers remain on this site for reference after consultation closes. If the issues paper leads to new public guidance, a link to that guidance will be added to the landing page of the issues paper. Issues papers are issued by the Tax Counsel Office.
New legislation
Explanations of changes to legislation including Acts, general and remedial amendments, and Orders in Council.
Operational guidelines
Operational guidelines explain Inland Revenue’s internal approach to an issue. They are provided for information purposes only and do not replace or override any other guidance on this site. Operational guidelines are issued by Technical Standards.
Operational positions
Operational positions outline how Inland Revenue will apply the law in practice. Operational positions are issued by Technical Standards.
Operational statements
Operational statements address practical issues arising from Inland Revenue’s interpretation of a tax law. Operational statements are issued by Technical Standards.
Overviews
Overviews bring together all current Inland Revenue tax technical guidance on a particular topic. They are designed to help customers quickly find and navigate the full range of relevant publications on that topic. Overviews are issued by the Tax Counsel Office.
Questions we've been asked
Questions we’ve been asked (QWBAs) are typically short, less complex items that answer a specific tax question. While QWBAs are not binding on Inland Revenue customers can generally rely on them to determine their tax affairs. QWBAs are issued by the Tax Counsel Office.
Revenue alerts
Revenue alerts provide information about significant and emerging tax issues that concern Inland Revenue. A revenue alert is not Inland Revenue’s final position, but it will outline Inland Revenue’s current view on how the law should be applied. Revenue alerts are issued by Technical Standards.
Rulings
Public rulings
Public rulings set out Inland Revenue’s interpretation of how a tax law applies to a particular arrangement or situation. Public rulings are binding on Inland Revenue. If a customer’s circumstances match those outlined in the public ruling they may choose to apply the ruling but they are not required to do so. Public rulings are issued by the Tax Counsel Office.
Product rulings
Product rulings set out Inland Revenue’s interpretation of how a tax law applies to a particular “product”. A product is an arrangement that is likely to be entered into by several people on identical terms. Product rulings are binding on Inland Revenue. If a customer’s circumstances match those outlined in the product ruling they may choose to apply the ruling but they are not required to do so. Product rulings are issued by the Tax Counsel Office and Customer and Compliance Services.
Private rulings
Private rulings (including short-process rulings, status rulings and advance pricing agreements) are not published on this site unless they have been anonymised and converted into a technical decision summary.
Applying for a private ruling
Standard practice statements
Standard practice statements describe how Inland Revenue will exercise a statutory discretion or deal with practical issues arising from the administration of the Inland Revenue Acts. Standard practice statements are issued by Technical Standards.
More about standard practice statements
Technical decision summaries
Technical decision summaries explain the reasoning behind Inland Revenue adjudication decisions and private rulings decisions. They are anonymised to protect confidentiality and are published for information only. Technical decision summaries do not represent Inland Revenue’s official position and are not binding on Inland Revenue. Technical decision summaries are issued by the Tax Counsel Office.
Tax Information Bulletin
The Tax Information Bulletin is a monthly publication produced by Inland Revenue. It contains information about changes to tax-related legislation, proposed legislation, judgments, rulings and other specialist tax topics including many of the publication-types listed on this page.
Historical publication types
Public Information Bulletin reviews
The Public Information Bulletin (PIB) was an Inland Revenue publication that ran from September 1963 (No 1) to July 1986 (No 183). The PIB was replaced by the Tax Information Bulletin.
In 2011, Inland Revenue reviewed the tax technical items in the PIBs to determine if they were still relevant and should be updated. The PIB reviews explain whether those items have been updated and replaced.
Customers can no longer rely on guidance contained in the PIBs and they are not available on this site. However, the New Zealand Legal Information Institute has a database containing the PIBs. It can be accessed here: https://www.nzlii.org/nz/other/NZIRDPIB/