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Tax Administration Act 1994

Binding rulings - Public rulings

91DE: Withdrawal of a public ruling

You could also call this:

"When a public ruling is cancelled by the Commissioner"

Illustration for Tax Administration Act 1994

The Commissioner can withdraw a public ruling at any time. You will know about the withdrawal because the Commissioner must give adequate notice in a publication. The public ruling is withdrawn on the date stated in the notice. If the Commissioner withdraws a public ruling, it does not apply to arrangements entered into after the date of withdrawal. However, the ruling still applies to arrangements that were entered into before the date of withdrawal. This is either for the remainder of the period or tax year specified in the ruling, or for 3 years after the date stated in the notice of withdrawal. A notice of withdrawal must say it is a withdrawal of a public ruling, which ruling is being withdrawn, and the date of the withdrawal. It must also say either the original period or tax year for which the ruling applied, or the original date or tax year from which the ruling applied. Anything that does not contain these statements is not a notice of withdrawal of a public ruling.

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

91DEWithdrawal of a public ruling

  1. The Commissioner may at any time withdraw a public ruling.

  2. The Commissioner must notify the withdrawal by giving adequate notice in a publication chosen by the Commissioner.

  3. A public ruling is withdrawn on the date stated in the notice of withdrawal. The date cannot be before the date on which notice is given under subsection (2).

  4. If the Commissioner withdraws a public ruling, the ruling does not apply to an arrangement entered into after the date of withdrawal.

  5. If the Commissioner withdraws a public ruling, the ruling continues to apply—

  6. to an arrangement to which it previously applied that was entered into before the date of withdrawal; and
    1. either—
      1. for the remainder of the period or tax year specified in the ruling; or
        1. in the case of a ruling issued for an indefinite period, for 3 years after the date stated in the notice of withdrawal.

        2. A notice of withdrawal must specify—

        3. that it is a withdrawal of a public ruling under this section; and
          1. the ruling that is being withdrawn; and
            1. either—
              1. the original period or tax year for which the ruling applied; or
                1. in the case of a ruling issued for an indefinite period, the original date or tax year from which the ruling applied; and
                2. the date of the withdrawal.
                    1. Anything that does not contain these statements is not a notice of withdrawal of a public ruling.

                  Notes
                  • Section 91DE: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
                  • Section 91DE(2): replaced, on (applying on and after 20 May 1999), by section 81(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
                  • Section 91DE(2): amended, on , by section 153 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
                  • Section 91DE(3): replaced, on (applying on and after 20 May 1999), by section 81(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
                  • Section 91DE(4): replaced, on (applying on and after 17 October 2002), by section 84(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
                  • Section 91DE(4A): inserted, on (applying on and after 17 October 2002), by section 84(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
                  • Section 91DE(4A)(b)(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 91DE(5)(c): replaced, on (applying on and after 17 October 2002), by section 84(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
                  • Section 91DE(5)(c)(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 91DE(5)(c)(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).