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Tax Administration Act 1994

Binding rulings - Private rulings

91EF: Conditions on which private ruling based

You could also call this:

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

Illustration for Tax Administration Act 1994

If the Commissioner thinks a private ruling depends on something happening in the future, they can set conditions for the ruling. The Commissioner can choose to set these conditions or not make the ruling at all. The Commissioner can set conditions about certain questions and this does not mean they are answering the question, as stated in section 91E(4)(a).

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353877.

Topics:
Money and consumer rights > Taxes
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"The Commissioner can ask for more information if you apply for a private ruling."

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Part 5ABinding rulings
Private rulings

91EFConditions on which private ruling based

  1. If the Commissioner considers that the correctness of a private ruling would depend on conditions being stipulated about a future event or other matter, the Commissioner may—

  2. stipulate the conditions on which the Commissioner bases the ruling; or
    1. decline to make the ruling.

      1. Repealed

      2. The Commissioner may stipulate conditions about the answer to a proscribed question, and stipulating the conditions is treated as not determining the proscribed question for the purposes of section 91E(4)(a).

      Notes
      • Section 91EF: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
      • Section 91EF heading: replaced, on , by section 61(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91EF(1): amended, on , by section 61(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91EF(1)(a): replaced, on , by section 61(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91EF(2): repealed, on , by section 61(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91EF(3): inserted, on , by section 157 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
      • Section 91EF(3): amended, on , by section 61(5)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91EF(3): amended, on , by section 61(5)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).