Tax Administration Act 1994

Binding rulings - Private rulings

91EC: Applying for a private ruling

You could also call this:

"How to ask for a private ruling on tax laws that apply to you"

Illustration for Tax Administration Act 1994

You can apply to the Commissioner for a private ruling on how a taxation law applies to you. You can apply for a ruling on an arrangement, which can be a single or recurring arrangement. You can apply on your own or with other people. You can apply for a private ruling if you are not yet a legal person, like a company that has not been set up yet. Two or more people can apply together for a private ruling. You can apply for a ruling on how a taxation law applies to each person and to an arrangement. When you apply for a private ruling, you must use the form the Commissioner says you must use. Your application must also comply with the disclosure requirements of section 91ED. You can withdraw your application at any time by telling the Commissioner. If you are applying with other people and you withdraw your application, it does not mean the other people's applications are withdrawn. The Commissioner will decide if your withdrawal affects the arrangement or if there is not enough information for the application. You can withdraw your application by giving the Commissioner notice.

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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=DLM353868.

Topics:

Money and consumer rights > Taxes

91EB: Application of a private ruling, or

"How a private tax ruling applies to you"

91ED: Disclosure requirements, or

"Telling the truth when asking for a tax ruling"

Part 5ABinding rulings
Private rulings

91ECApplying for a private ruling

A person, in their own right or on behalf of a person who is yet to come into legal existence, may apply to the Commissioner for a private ruling on how a taxation law applies, or would apply, to—
the person making the application or the prospective person, as the case may be; and
an arrangement, whether a single or a recurring arrangement.

Two or more persons may jointly apply, or a person on behalf of 2 or more persons who are yet to come into legal existence, may apply to the Commissioner for a private ruling on how a taxation law applies, or would apply, to each person and to an arrangement, whether a single or a recurring arrangement.
An application for a private ruling—
must be made in the form prescribed by the Commissioner; and
must comply with the disclosure requirements of section 91ED.

An applicant for a private ruling may at any time withdraw the application by notice to the Commissioner.
The withdrawal of an application by a joint applicant for a private ruling shall not be treated as withdrawing the application of the other party or parties to the application unless the Commissioner considers that the withdrawal—
materially affects the arrangement identified in the application; or
results in insufficient information in relation to the application being provided to the Commissioner.

Notes

Section 91EC: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
Section 91EC(1): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 85(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91EC(2): replaced, on 20 May 1999 (applying on and after 20 May 1999), by section 85(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 91EC(4): amended, on 2 June 2016, by section 144 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).