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Tax Administration Act 1994

Binding rulings - Private rulings

91EE: Commissioner may request further information

You could also call this:

"The Commissioner can ask for more information if you apply for a private ruling."

Illustration for Tax Administration Act 1994

The Commissioner can ask you for more information at any time if you have applied for a private ruling. You will need to give the Commissioner further relevant information if they request it. The Commissioner is allowed to do this under the law, which is explained in more detail in the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353874.

Topics:
Money and consumer rights > Taxes
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91ED: Disclosure requirements, or

"Telling the truth when asking for a tax ruling"

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91EF: Conditions on which private ruling based, or

"When the Commissioner sets conditions for a private tax ruling"

Part 5ABinding rulings
Private rulings

91EECommissioner may request further information

  1. The Commissioner may at any time request further relevant information from an applicant for a private ruling.

Notes
  • Section 91EE: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
  • Section 91EE: amended, on , by section 145 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).