Tax Administration Act 1994

Binding rulings - Public rulings

91DC: Application of a public ruling

You could also call this:

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

Illustration for Tax Administration Act 1994

A public ruling on a taxation law applies to you and an arrangement if the law is mentioned in the ruling. It also applies if the arrangement is specified in the ruling. The ruling applies for an arrangement entered into during a certain tax year or period. The ruling can apply for a specific tax year or period, or for an indefinite period. You can find more information about the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM28960. However, this does not apply if you have given the Commissioner a notice to change a ruling you previously applied. You can also find more information about the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM149704 and the Income Tax Act 2004 at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM277147.

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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=DLM353811.

Topics:

Money and consumer rights > Taxes

91DB: Effect of a public ruling, or

"What happens when you follow a public tax ruling"

91DD: Extension of a public ruling, or

"When a public ruling is ending, the Commissioner can make it last longer by publishing a notice."

Part 5ABinding rulings
Public rulings

91DCApplication of a public ruling

A public ruling on a taxation law applies to a person and an arrangement—
if the taxation law is expressly referred to in the ruling; and
for an arrangement that is specified in the ruling; and
for an arrangement that is entered into either—
1. during the period or tax year for which the ruling applies; or
2. in the case of a ruling issued for an indefinite period, on or after the date, or on or after the first day of the tax year, from which the ruling applies; and
either—
1. for the period or tax year specified in the ruling; or
2. in the case of a ruling issued for an indefinite period, for an indefinite period.

Subsection (1) does not apply to a taxpayer who has issued the Commissioner with a notice of proposed adjustment to change the effect of a ruling previously applied by the taxpayer.

Notes

Section 91DC: replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 79(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91DC(1)(b): replaced, on 17 October 2002 (applying on and after 17 October 2002), by section 83(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 91DC(1)(c): replaced, on 17 October 2002 (applying on and after 17 October 2002), by section 83(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 91DC(1)(c)(i): 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 91DC(1)(c)(ii): 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 91DC(1)(d): inserted, on 17 October 2002 (applying on and after 17 October 2002), by section 83(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
Section 91DC(1)(d)(i): 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).