We focus on producing items that accurately and fairly reflect taxation legislation, and are useful in practical situations. Your input into the process as stakeholders is highly valued.
Before publishing tax regulations and tax rulings, we put them through an extensive public consultation process. You can have your say by providing us with comments on the technical and/or commercial aspects of the drafts. Let us know what you think about our drafts. Are they technically accurate? Do they fairly reflect taxation legislation? Are they in line with commercial reality and useful in practical situations? Drafts presently available for consultation are available for download below until the comment deadline, after which they are archived. New drafts are added as they become available.
Draft items
There are no draft items at this time
Archived Items
- The preliminary draft of the Tax Ruling on “Calculation of taxable profits of non-resident airline and shipping operators” was available for public comment and review from 10 January 2013 to 17 January 2013.
- The preliminary draft of the Tax Ruling on “GST treatment of agency relationships” was available for public comment and review from 28 June 2012 to 14 July 2012.
- The preliminary draft of the Tax Ruling on “Realized and unrealized gains and losses” was available for public comment and review from 26 June 2012 to 3 July 2012.
- The preliminary draft of the Tax Ruling on “Immovable property developed by a person other than its owner” was available for public comment and review from 21 May 2012 to 28 May 2012.
- The preliminary draft of the Tax Ruling on “BPT and foreign currency translations” was available for public comment and review from 10 May 2012 to 19 May 2012.
- The preliminary draft of the Tax Ruling on “GST and foreign currency translations” was available for public comment and review from 10 May 2012 to 19 May 2012.
- The preliminary draft of the Tax Ruling on “Withholding tax and permanent establishment income” was available for public comment and review from 2 May 2012 to 16 May 2012.