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Tax Administration Act 1994

Binding rulings - Private rulings

91EH: Content and notification of a private ruling

You could also call this:

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

Illustration for Tax Administration Act 1994

A private ruling is a decision made under section 91E. It must say what law it is about and who it applies to. It must also say how the law applies to the person and the arrangement. The ruling must include the period or tax year it applies to. It must also include any conditions set by the Commissioner. If it does not have these things, it is not a private ruling. The Commissioner will send a copy of the ruling to the person who asked for it.

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Topics:
Money and consumer rights > Taxes
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91EI: Withdrawal of a private ruling, or

"When the Commissioner cancels a private tax ruling"

Part 5ABinding rulings
Private rulings

91EHContent and notification of a private ruling

  1. A private ruling must state—

  2. that it is a private ruling made under section 91E; and
    1. the identity of the person, the taxation law, and the arrangement (which may be identified by reference to the arrangement in the application) to which the ruling applies; and
      1. how the taxation law applies to the arrangement and to the person; and
        1. the period or tax year for which the ruling applies; and
            1. conditions stipulated by the Commissioner.
                1. Anything that does not contain these statements is not a private ruling.

              1. Repealed

              2. The Commissioner shall notify the making of a private ruling by sending a copy of the ruling to the person or persons who applied for it.

              Notes
              • Section 91EH: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
              • Section 91EH(1): replaced, on (applying on and after 20 May 1999), by section 86(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
              • Section 91EH(1)(d): 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              • Section 91EH(1)(e): repealed, on , by section 62(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
              • Section 91EH(1B): repealed, on , by section 62(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).