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Practical Problems from Publication of the Commisioner's Interpretation Guidelines

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dc.contributor.author Prebble, John
dc.date.accessioned 2007-11-20T02:18:17Z
dc.date.accessioned 2022-07-05T01:18:51Z
dc.date.available 2007-11-20T02:18:17Z
dc.date.available 2022-07-05T01:18:51Z
dc.date.copyright 2002
dc.date.issued 2002
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18575
dc.description.abstract The New Zealand Commissioner of Inland Revenue issues several kinds of statements that are in effect legal opinions. This article relates to certain public statements formerly known as “policy statements” and now called “interpretation guidelines”. The change of name occurred in 1995, when the department was reorganised and two new divisions were formed: Policy Advice and Adjudications and Rulings. “Policy statements” became the responsibility of Adjudications and Rulings. The new name of “interpretation guidelines” was chosen to avoid misleading people into thinking that such statements emanate from the Policy Advice Division. As a preliminary matter, it is helpful to distinguish interpretation guidelines from other forms of opinions or statements that the Commissioner issues. There are two primary groups of such statements: binding rulings and standard practice statements. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries No. 8 en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.subject Taxation law en_NZ
dc.subject Clarification en_NZ
dc.subject Legal implications en_NZ
dc.subject Government statements en_NZ
dc.title Practical Problems from Publication of the Commisioner's Interpretation Guidelines en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.marsden 390118 Taxation Law en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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