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Tax Administration Act 1994

Binding rulings - Private rulings

91EG: Right to consultation

You could also call this:

"The Commissioner must talk to you before making a decision that is different from what you asked for."

Illustration for Tax Administration Act 1994

When you apply for a private ruling, the Commissioner must talk to you before making a decision. This happens if the Commissioner's decision is different from what you asked for. The Commissioner gives you a chance to discuss the decision before it is made.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353879.

Topics:
Money and consumer rights > Taxes
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91EF: Conditions on which private ruling based, or

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

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91EH: Content and notification of a private ruling, or

"What's in a private tax ruling and how you're told about it"

Part 5ABinding rulings
Private rulings

91EGRight to consultation

  1. Before the Commissioner makes a private ruling, the Commissioner must give the applicant a reasonable opportunity to be consulted if the content of the proposed ruling differs from that applied for by the applicant.

Notes
  • Section 91EG: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
  • Section 91EG: amended, on , by section 146 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).