Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Binding rulings - Public rulings

91D: Commissioner may make public rulings

You could also call this:

"The Commissioner can explain how tax laws apply to you."

Illustration for Tax Administration Act 1994

The Commissioner can make a public ruling on how a taxation law applies to you and your situation. You might be an individual or a business, and the ruling can be about any type of arrangement. The Commissioner can make these rulings at any time.

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 It might be out of date or be missing some parts.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

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353800.

Topics:
Money and consumer rights > Taxes
Previous

91CC: Binding rulings on certain determination matters, or

"The Commissioner can make a ruling on how tax laws apply to you and your financial arrangements."

Next

91DA: Content and notification of a public ruling, or

"What's in a public ruling and how you're told about it"

Part 5ABinding rulings
Public rulings

91DCommissioner may make public rulings

  1. The Commissioner may at any time make a public ruling on how a taxation law applies in relation to any type of person and any type of arrangement.

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