When you read this part of the law, you need to understand what some words mean. You see the word "discretion" in relation to the Commissioner's power under a taxation law, it includes the Commissioner making a decision, forming an opinion, or having a certain point of view. The Commissioner's "taxation law" refers to rules specified in section 91C(1) where the Commissioner can make a binding ruling, and this also includes the Commissioner using their discretion when required or allowed by those rules.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353682.

91A: Purpose of this Part, or

"This part of the law helps you know how tax rules are applied."

91C: Taxation laws in respect of which binding rulings may be made, or

"Which tax laws the Commissioner can make decisions about"

Part 5ABinding rulings

91BInterpretation

In this Part—
discretion, in relation to the exercise of the Commissioner's discretion under a taxation law, includes—
1. the exercising of a power by the Commissioner:
2. the forming of an opinion by the Commissioner:
3. the attaining by the Commissioner of a state of mind
taxation law means a provision specified in section 91C(1) in respect of which the Commissioner may make a binding ruling; and includes, in relation to any such provision that requires or authorises the Commissioner to exercise a discretion, the exercise of that discretion.

Notes

Section 91B: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).