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Tax Administration Act 1994

Binding rulings - Private rulings

91EA: Effect of a private ruling

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"What a private tax ruling means for you"

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If you get a private ruling on a taxation law, it applies to you. You must apply the law in the way stated in the ruling. The Commissioner must also apply the law in the same way. If you follow a private ruling, the Commissioner will apply the law as stated. But this does not apply if you have given the Commissioner a notice to change the ruling. The Commissioner must apply the law according to the ruling for your situation. The Commissioner must also apply the law as stated in a ruling about your status, under section 91CB. This means the Commissioner will follow the ruling when dealing with you.

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Part 5ABinding rulings
Private rulings

91EAEffect of a private ruling

  1. Notwithstanding anything in any other Act, if—

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

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

      2. For the purposes of a ruling under section 91CB, the Commissioner must apply the taxation law in relation to the status of a person, item, or matter in accordance with the ruling.

      3. Repealed
      Notes
      • Section 91EA: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
      • Section 91EA(1): amended, on , by section 155(3) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
      • Section 91EA(1)(a): amended, on , by section 155(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
      • Section 91EA(1)(b): amended, on , by section 155(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
      • Section 91EA(1A): inserted, on (applying on and after 20 May 1999), by section 83(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
      • Section 91EA(1B): inserted, on , by section 58 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91EA(2): repealed, on (applying on and after 20 May 1999), by section 83(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).