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ZA 4: Saving of binding rulings
or “Keeping old tax rulings valid under new laws”
You could also call this:

“Old tax decisions remain valid under new laws”

You need to know about a rule that keeps some old decisions about taxes working even when the law changes. This rule applies when someone made a decision about taxes before the 2008-2009 income year started. If that decision was still working when the new tax laws came in, it doesn’t stop working just because the old law it was about isn’t used anymore.

The rule says that the old decision will keep working with the new law that replaced the old one. This means the decision will do the same job it did before, even though the laws have changed.

When this happens, the person in charge of taxes (called the Commissioner) isn’t allowed to make a new decision about how the new law works for the same thing.

This rule helps make sure that important tax decisions don’t suddenly stop working just because the government updated the tax laws.

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Next up: ZA 6: Comparative tables of old and new provisions

or “Tables showing how tax laws match up across different acts”
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Part Z Repeals, amendments, and savings

ZA 5Saving of accrual determinations

  1. This section applies when—

  2. a determination has been made before the beginning of the 2008–09 income year under—
    1. section 90 or 90AC of the Tax Administration Act 1994; or
      1. section 64E of the Income Tax Act 1976; and
      2. the determination has not been cancelled before the beginning of the 2008–09 income year; and
        1. the determination is about—
          1. a taxation law that is repealed by section ZA 1 (the old law); or
            1. a taxation law in the Income Tax Act 1994 or the Income Tax Act 1976 that preceded and corresponded to the old law; and
            2. a new taxation law that corresponds to the old law (the new law) comes into force at the commencement of this Act; and
              1. in the absence of this section, the commencement of this Act would mean that that determination would cease to apply because the taxation law to which it applied had ceased to exist.

                1. The determination is treated as if it were made about the new law, so that the effect of the determination at the commencement of this Act is the same as its effect before the commencement.

                2. To the extent to which a determination continued by subsection (2) applies, the Commissioner must not make a determination on how the new law applies.

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