Practical Problems from Publication of Commissioner’s Policy Statements and Interpretation Guidelines

Prebble KC, John

Download This Paper

Open PDF in Browser

Add Paper to My Library

Practical Problems from Publication of Commissioner’s Policy Statements and Interpretation Guidelines

5th International Conference on Tax Administration: Current Issues and Future Developments, April 4-5, 2002

14 Pages Posted: 14 Aug 2010

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 2002

Abstract

The New Zealand Commissioner of Inland Revenue issues several kinds of statements that are in effect legal opinions. These are public statements formerly known as “policy statements” and now called “interpretation guidelines”. They are not binding and are issued under the Commissioner’s inherent powers. They are issued when it appears to be desirable to minimise uncertainty. This article addresses the problems that arise for taxpayers and for tax officials from the publication of these guidelines.

Keywords: Income Tax, Inland Revenue Department, Interpretation Guidelines

JEL Classification: K34

Suggested Citation: Suggested Citation

Prebble KC, John, Practical Problems from Publication of Commissioner’s Policy Statements and Interpretation Guidelines (2002). 5th International Conference on Tax Administration: Current Issues and Future Developments, April 4-5, 2002, Available at SSRN: https://ssrn.com/abstract=1658228