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Tax Administration Act 1994

Binding rulings - Public rulings

91DB: Effect of a public ruling

You could also call this:

"What happens when you follow a public tax ruling"

Illustration for Tax Administration Act 1994

If a public ruling on a taxation law applies to you, and you follow the ruling, the Commissioner must apply the law in the same way. This means the Commissioner will treat you as if you followed the law correctly, as long as you did what the public ruling said. The Commissioner has to follow the public ruling when dealing with you and the arrangement, as per the Taxation (Accrual Rules and Other Remedial Matters) Act 1999.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353808.

Topics:
Money and consumer rights > Taxes
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91DA: Content and notification of a public ruling, or

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

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91DC: Application of a public ruling, or

"When a tax rule applies to you and your situation"

Part 5ABinding rulings
Public rulings

91DBEffect of a public ruling

  1. Notwithstanding anything in any other Act, if—

  2. a public ruling on a taxation law applies to a person in relation to an arrangement; and
    1. the person applies the taxation law in the way stated in the ruling,—
        1. the Commissioner must apply the taxation law in relation to the person and the arrangement in accordance with the ruling.

      1. Repealed
      Notes
      • Section 91DB: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
      • Section 91DB(2): repealed, on (applying on and after 20 May 1999), by section 78(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).