Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Binding rulings - Private rulings

91EI: Withdrawal of a private ruling

You could also call this:

"When the Commissioner cancels a private tax ruling"

Illustration for Tax Administration Act 1994

The Commissioner can withdraw a private ruling at any time by telling you the ruling has been withdrawn. You will know the date the ruling is withdrawn from the notice you get. The date will not be earlier than the day you get the notice. If the Commissioner withdraws a private ruling about an arrangement, it does not apply if you entered the arrangement after the withdrawal date. But if you entered the arrangement before the withdrawal date, the ruling still applies for the rest of the period or tax year. A status ruling on the private ruling also still applies for the rest of the period or tax year if you entered the arrangement before the withdrawal date. If the Commissioner withdraws a private ruling about your status under section 91CB, the ruling still applies for the rest of the period or tax year. A status ruling on the private ruling also still applies for the rest of the period or tax year.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM353885.

Previous

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

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

Next

91EJ: Treatment of information, or

"What happens to the information you give when you ask for a tax decision"

Part 5ABinding rulings
Private rulings

91EIWithdrawal of a private ruling

  1. The Commissioner may at any time withdraw a private ruling by notifying the person to whom the ruling applies that the ruling has been withdrawn.

  2. The private ruling is withdrawn from the date specified in the notice of withdrawal. That date may not be earlier than the date on which the person could reasonably be expected to receive the notice of withdrawal.

  3. A status ruling on a withdrawn private ruling does not apply on and after the date specified in the notice of withdrawal.

  4. If the Commissioner withdraws a private ruling in relation to an arrangement—

  5. the ruling does not apply if the arrangement was entered into after the date of withdrawal; but
    1. the ruling continues to apply, for the remainder of the period or tax year specified in the ruling, if the arrangement was entered into before the date of withdrawal; and
      1. a status ruling that has been made on the private ruling continues to apply, for the remainder of the period or tax year specified in the private ruling, if the arrangement was entered into before the date of withdrawal.

        1. If the Commissioner withdraws a private ruling on the status of a person, item, or matter under section 91CB otherwise than in relation to an arrangement—

        2. the ruling continues to apply for the remainder of the period or tax year specified in the ruling; and
          1. a status ruling that has been made on the private ruling continues to apply, for the remainder of the period or tax year specified in the ruling.

            Notes
            • Section 91EI: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
            • Section 91EI(1): amended, on , by section 148 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
            • Section 91EI(2A): inserted, on (applying on and after 20 May 1999), by section 87(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
            • Section 91EI(3): amended (with effect on 18 March 2019), on , by section 212(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
            • Section 91EI(3)(b): 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 91EI(3)(b): amended, on (applying on and after 20 May 1999), by section 87(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
            • Section 91EI(3)(b): amended, on (applying on and after 20 May 1999), by section 87(3) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
            • Section 91EI(3)(c): inserted, on (applying on and after 20 May 1999), by section 87(3) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
            • Section 91EI(3)(c): 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 91EI(4): inserted (with effect on 18 March 2019), on , by section 212(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).