Practical Problems from Publication of the Commisioner's Interpretation Guidelines

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.