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Tax Administration Act 1994

Binding rulings - Private rulings

91EB: Application of a private ruling

You could also call this:

"How a private tax ruling applies to you"

Illustration for Tax Administration Act 1994

You get a private ruling on a taxation law for a tax type. It applies to you for an arrangement if the law is mentioned in the ruling. It only applies for the period or tax year it says. You do not get a private ruling if your arrangement is different from the one in the ruling. It also does not apply if your circumstances are different or if you left out important information. The ruling can stop applying if the Commissioner made an incorrect assumption or you did not meet a condition. The private ruling stops applying from the date something relevant happens, unless it says otherwise.

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Money and consumer rights > Taxes
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Part 5ABinding rulings
Private rulings

91EBApplication of a private ruling

  1. A private ruling on a taxation law for a tax type applies to a person in relation to an arrangement—

  2. only if the taxation law is expressly referred to in the ruling; and
    1. only for the period or tax year for which the ruling applies.

      1. A private ruling does not apply to a person in relation to a tax type for an arrangement, to the extent to which, in relation to the tax type—

      2. the arrangement is materially different from the arrangement identified in the ruling; or
        1. the circumstances are materially different from the circumstances described in the ruling; or
          1. there was a material omission or misrepresentation in, or in connection with, the application for the ruling; or
            1. the private ruling states an assumption that the Commissioner made about a future event or other matter, and the assumption subsequently proves to be materially incorrect; or
              1. the Commissioner stipulates a condition that is not satisfied.

                1. For the purposes of subsection (2), a private ruling ceases to apply to the person in relation to an arrangement and a tax type for the arrangement, from the date on which the relevant event described in subsection (2)(a), (b), and (d) occurs unless the ruling expressly provides otherwise.

                Notes
                • Section 91EB: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
                • Section 91EB(1): amended, on , by section 156(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
                • Section 91EB(1)(b): replaced, on (applying on and after 20 May 1999), by section 84(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
                • Section 91EB(1)(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 91EB(2): amended, on , by section 156(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
                • Section 91EB(2)(ab): inserted (with effect on 18 March 2019), on , by section 101 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
                • Section 91EB(2)(c): replaced, on , by section 143 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
                • Section 91EB(2)(d): inserted, on (applying on and after 20 May 1999), by section 84(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
                • Section 91EB(3): inserted, on , by section 59 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).