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Tax Administration Act 1994

Binding rulings - Public rulings

91DD: Extension of a public ruling

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner can extend the time a public ruling is in force by publishing a notice. You will find this notice in a publication chosen by the Commissioner. The notice must say it is an extension of a public ruling, the original time it applied, and the new time it applies. The notice has to include some details. It must state the original period or tax year the ruling was for. It must also state the new period or tax year the ruling will apply to. The Commissioner makes these changes by publishing a notice of extension. You can find more information about changes to this section in the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 and the Income Tax Act 2004.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353817.

Topics:
Money and consumer rights > Taxes
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91DC: Application of a public ruling, or

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

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91DE: Withdrawal of a public ruling, or

"When a public ruling is cancelled by the Commissioner"

Part 5ABinding rulings
Public rulings

91DDExtension of a public ruling

  1. The Commissioner may extend the period for which a public ruling applies by publishing a notice of extension in a publication chosen by the Commissioner.

  2. A notice of extension must state—

  3. that it is an extension of a public ruling under this section; and
    1. the original period or tax year for which the ruling applied; and
      1. the new period or tax year for which the ruling applies.

        Notes
        • Section 91DD: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
        • Section 91DD(1): amended, on , by section 141 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
        • Section 91DD(2)(b): 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 91DD(2)(c): 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).