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Tax Administration Act 1994

Determinations - Determinations relating to depreciation

91AAM: Applications for determinations

You could also call this:

"Asking for a tax decision: how to apply and what happens next"

Illustration for Tax Administration Act 1994

You can apply for a determination under section 91AAG. You must follow the procedures set by regulations made under section 225, or by the Commissioner if no regulations apply. The Commissioner will respond to your application within six months. If the Commissioner gets your application, they must respond within six months by issuing a determination or declining to issue one. You can agree to extend this time limit if you want to. The Commissioner will give you notice of their decision within 30 days. The Commissioner must publish a notice when they issue a determination that applies to a group of people. This notice tells people that a determination has been issued and where they can get a copy. If a determination is revoked under section 91AAI, the Commissioner must give the person who applied notice of the decision and the reasons for it. If someone applies for a determination on your behalf, the Commissioner will give them the notice instead of you.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353666.

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Part 5Determinations
Determinations relating to depreciation

91AAMApplications for determinations

  1. A person making an application for a determination under section 91AAG must make it in accordance with—

  2. the procedures, if any, prescribed by regulations made under section 225; or
    1. the procedures prescribed by the Commissioner, if the regulations do not provide for the person's case or if no regulations have been made.

      1. Unless subsection (2B) applies, within 6 months of receiving an application, the Commissioner must respond to it by—

      2. issuing the determination; or
        1. deciding to decline to issue a determination.

          1. Despite subsection (2), a person making an application may agree to an extension of the 6-month time limit within which the Commissioner must respond.

          2. Within 30 days of issuing a determination or deciding to decline to issue a determination, the Commissioner must give to the person—

          3. notice of the decision; and
            1. either—
              1. a copy of the determination; or
                1. the reasons for declining to issue the determination.

                2. Within 30 days of issuing a determination under section 91AAG(4) or revoking a determination under section 91AAG(7) that is expressed to apply to a class of persons, the Commissioner must publish a notice in a publication chosen by the Commissioner that—

                3. gives notice that the determination has been issued; and
                  1. states where copies of it can be obtained.

                    1. Within 30 days of revoking a determination under section 91AAI(2), the Commissioner must give to the person who applied for the determination notice of—

                    2. the decision; and
                      1. the reasons for revoking the determination.

                        1. If a representative of a person applies for a determination, the Commissioner gives the notice referred to in subsection (3) or (5) to the representative.

                        Compare
                        • ss EG 13, EG 14
                        Notes
                        • Section 91AAM: inserted, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                        • Section 91AAM(2): amended, on (applying for 2005–06 and subsequent income years), by section 139(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                        • Section 91AAM(2B): inserted, on (applying for 2005–06 and subsequent income years), by section 139(2) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                        • Section 91AAM(4): amended, on , by section 147 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
                        • Section 91AAM(4): amended (with effect on 1 April 2008), on (applying for 2008–09 and later income years), by section 650(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).