New Zealand Tax Technical Interpretations

New Zealand · güncelleme: monthly · nz-tax-technical

New Zealand Inland Revenue’s Tax Technical interpretive guidance — interpretation statements, questions we’ve been asked, technical decision summaries, binding public and product rulings, fact sheets, general articles, Commissioner’s statements, revenue alerts, issues papers and interpretation guidelines — collected keyless from the publisher’s own sitemap and landing pages. The prose lives in PDFs and is extracted through measured quality gates: a document whose text layer is missing or unusable is refused and counted, and every record carries an extraction attestation naming the extractor, page count and yield. One record is one published item, keyed on the citation code the publisher prints on it, with the landing page’s Issued date as the as-of axis; a release diff is driven by the content hash rather than by the cosmetic modification stamp on the asset URL. Published under Crown copyright with Inland Revenue’s Creative Commons Attribution 4.0 International grant, verified against the publisher’s own copyright and conditions-of-use pages before every run and stamped into every record. The case-summaries series is deliberately not included: it names the parties to litigation. Every record carries its source URL, fetch timestamp, HTTP status and the SHA-256 of both the raw response and the extracted record. Every release ships a manifest with every file’s SHA-256 and a Merkle root over every chunk hash, which the buyer can recompute from the downloaded files. record_id and chunk_id are stable across releases. Personal data is screened out inside the pipeline before any hash is computed.