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Tax Administration Act 1994

Binding rulings - Public rulings

91DA: Content and notification of a public ruling

You could also call this:

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

Illustration for Tax Administration Act 1994

When you make a public ruling, it must say it is a public ruling made under section 91D. It must also say what taxation law it is about and what arrangement it applies to. You need to know how the taxation law applies to the arrangement. A public ruling must say when it applies, either for a certain period or tax year, or from a certain date. The Commissioner will tell people about the public ruling in a publication they choose. The notice will say what the public ruling is about and where you can get a copy. The Commissioner must publish the whole public ruling in a department publication.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353802.

Topics:
Money and consumer rights > Taxes
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Part 5ABinding rulings
Public rulings

91DAContent and notification of a public ruling

  1. A public ruling must state—

  2. that it is a public ruling made under section 91D; and
    1. the taxation law or laws on which it is a ruling; and
      1. the arrangement to which the ruling applies; and
        1. how the taxation law or laws apply to the arrangement; and
          1. either—
            1. the period or tax year for which the ruling applies; or
              1. in the case of a ruling issued for an indefinite period, the date or tax year from which the ruling applies.
                2. Anything that does not contain these statements is not a public ruling.

              2. The Commissioner shall notify the making of a public ruling by notice in a publication chosen by the Commissioner.

              3. The notice shall indicate the subject of the public ruling and state where a copy of the ruling may be obtained.

              4. The Commissioner must publish each public ruling, in full, in a publication of the department.

              Notes
              • Section 91DA: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
              • Section 91DA(1): replaced, on (applying on and after 20 May 1999), by section 77(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
              • Section 91DA(1)(e): replaced, on (applying on and after 17 October 2002), by section 82(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
              • Section 91DA(1)(e)(i): amended, 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 91DA(1)(e)(ii): amended, 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 91DA(2): amended, on , by section 152 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
              • Section 91DA(4): inserted, on (applying on and after 20 May 1999), by section 77(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).