Tax Administration Act 1994

Binding rulings

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

You could also call this:

"Which tax laws the Commissioner can make decisions about"

Illustration for Tax Administration Act 1994

The Commissioner can make a binding ruling on some taxation laws. You can find these laws in the Estate and Gift Duties Act 1968, the Gaming Duties Act 1971, and the Goods and Services Tax Act 1985, except for sections 12 and 13. The Commissioner can also make a binding ruling on the Income Tax Act 1994, the Income Tax Act 2004, and the Income Tax Act 2007, but with some exceptions. The Commissioner can make a binding ruling on how to keep records, as stated in sections 17G, 22, 22AA, 22AAB, 22A, 22B, 32, 87, and 152 of the Tax Administration Act 1994. The Commissioner can also make a binding ruling on how they will use their discretion in certain situations. However, the Commissioner cannot make a binding ruling on provisions that allow them to impose penalties, investigate tax returns, prosecute someone, or recover debts. You can read more about the specific laws and provisions on the New Zealand legislation website.

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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=DLM353688.

Topics:

Money and consumer rights > Taxes

91B: Interpretation, or

"What special words mean in this law"

91CB: Binding rulings on certain matters, or

"The Commissioner makes decisions on tax rules that apply to you."

Part 5ABinding rulings

91CTaxation laws in respect of which binding rulings may be made

The Commissioner may make a binding ruling on any provision of—
the Estate and Gift Duties Act 1968; or
the Gaming Duties Act 1971; or
the Goods and Services Tax Act 1985, except sections 12 and 13 of that Act; or
the Stamp and Cheque Duties Act 1971; or
the Unclaimed Money Act 1971; or
the Income Tax Act 1994, except to the extent to which the matter in question is or could have been, before the repeal of the Income Tax Act 1994 the subject of a determination of the Commissioner under—
1. sections 90 or 90AC of this Act in relation to a financial arrangement; or
2. section 90A of this Act in relation to the extent to which a financial arrangement provides funds to a party under the arrangement; or
3. section 91 of this Act in relation to petroleum mining; or
4. section EF 1(3) of the Income Tax Act 1994 in relation to accrual expenditure; or
5. any of sections EG 4, EG 10, EG 11, and EG 12 of the Income Tax Act 1994 in relation to depreciable property; or
6. section EL 4 of the Income Tax Act 1994 in relation to specified livestock; or
7. section EL 9(3) of the Income Tax Act 1994 in relation to non-specified livestock; or
the Income Tax Act 2004, except to the extent to which the matter in question is or could be the subject of a determination of the Commissioner under—
1. sections 90 or 90AC in relation to a financial arrangement; or
2. section 90A in relation to the extent to which a financial arrangement provides funds to a party under the arrangement; or
3. section 91 in relation to petroleum mining; or
4. section 91AAD or 91AAE in relation to livestock; or
5. any of sections 91AAF to 91AAM in relation to depreciation; or
6. section EA 3(8) of the Income Tax Act 2004 in relation to accrual expenditure; or
the Income Tax Act 2007, except to the extent to which the matter in question is or could be the subject of a determination of the Commissioner under—
1. sections 90 or 90AC in relation to a financial arrangement, other than as permitted by section 91CC; or
2. section 90A in relation to the extent to which a financial arrangement provides funds to a party under the arrangement; or
3. section 91 in relation to petroleum mining; or
4. section 91AAD or 91AAE in relation to livestock; or
5. any of sections 91AAF to 91AAM in relation to depreciation; or
6. section EA 3(8) of the Income Tax Act 2007 in relation to accrual expenditure; or
any Order in Council or regulation made under section 225 of this Act or under any of the Acts listed in paragraphs (a) to (ec) of this subsection, except—
1. any provision to the extent that it is or could be the subject of a determination referred to in paragraph (e), (eb), or (ec); or
2. section RD 24 of the Income Tax Act 2007.

The Commissioner may make a binding ruling under section 91GB.
The Commissioner may make a binding ruling on how the record-keeping requirements of this Act apply. The provisions are—
section 17G:
section 22:
section 22AA:
section 22AAB:
section 22A:
section 22B:
section 32:
section 87:
section 152.

The Commissioner may also make a binding ruling on how the Commissioner will exercise his or her discretion under a provision specified in subsection (1).
The Commissioner may not make a binding ruling on a provision that authorises or requires the Commissioner to—
impose or remit a penalty; or
inquire into the correctness of any return or other information supplied by any person; or
prosecute any person; or
recover any debt owing by any person.

Repealed

Notes

Section 91C: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91C(1)(db): inserted, on 30 March 2021, by section 167 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
Section 91C(1)(e): amended (with effect on 1 April 2008), on 8 December 2009, by section 139(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 91C(1)(e): amended, on 1 April 2005 (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 91C(1)(e)(i): amended, on 20 May 1999 (applying on and after 20 May 1999), by section 76(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91C(1)(e)(ia): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 76(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91C(1)(e)(v): amended, on 23 September 1997, by section 74(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 91C(1)(e)(vi): inserted, on 23 September 1997, by section 74(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 91C(1)(eb): inserted, on 1 April 2005 (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 91C(1)(eb): amended (with effect on 1 April 2008), on 8 December 2009, by section 139(2) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
Section 91C(1)(eb): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91C(1)(ec): inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91C(1)(ec)(i): amended, on 18 March 2019, by section 54(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91C(1)(f): amended (with effect on 1 April 2008), on 17 July 2013, by section 113(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section 91C(1)(f): amended (with effect on 1 April 2005), on 19 December 2007 (applying for 2005–06 and later income years), by section 230(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 91C(1)(f)(i): amended (with effect on 1 April 2008), on 17 July 2013, by section 113(2) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
Section 91C(1)(f)(i): amended (with effect on 1 April 2005), on 19 December 2007 (applying for 2005–06 and later income years), by section 230(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 91C(1)(f)(ii): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
Section 91C(1A): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 76(3) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91C(1B): replaced, on 1 April 2019, by section 54(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91C(1B)(a): repealed, on 1 April 2020, by section 54(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91C(1B)(h): repealed, on 1 April 2020, by section 54(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 91C(4): repealed (with effect on 1 April 2009), on 31 March 2023, by section 190(1) (and see section 190(2) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).