Practical Problems from Publication of Commissioner’s Policy Statements and Interpretation Guidelines
Victoria University of Wellington; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; Monash University
5th International Conference on Tax Administration: Current Issues and Future Developments, April 4-5, 2002
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.
Number of Pages in PDF File: 14
Keywords: Income Tax, Inland Revenue Department, Interpretation Guidelines
JEL Classification: K34Accepted Paper Series
Date posted: August 14, 2010
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