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Tax Administration Act 1994

Determinations

90AB: Application for determination

You could also call this:

"Apply to the Commissioner for a Decision on a Financial Arrangement"

Illustration for Tax Administration Act 1994

You can apply to the Commissioner for a determination if you are or will be part of a financial arrangement. You do this under section 90AC(1) which is explained here. You must follow the rules made under this Act when you apply. You must apply in a certain way if there are rules. If there are no rules or they do not cover your situation, you must follow a procedure set by the Commissioner. This helps you apply correctly.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353360.

Topics:
Money and consumer rights > Taxes
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90AA: Application of determinations made under section 90, or

"Using new tax rules for your financial arrangement"

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90AC: Determinations relating to financial arrangements, or

"The Commissioner makes rules about money and investments."

Part 5Determinations

90ABApplication for determination

  1. A person who becomes, or who intends to become, a party to a financial arrangement may apply to the Commissioner for a determination to be made under section 90AC(1).

  2. Unless subsection (3) applies, an application must be made in accordance with regulations made under this Act.

  3. If no regulations have been made under this Act or if regulations made do not provide for the eventuality that occurs, an application must be made in accordance with a procedure that the Commissioner prescribes.

Notes
  • Section 90AB: inserted, on (applying on and after 20 May 1999), by section 74(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).