Tax Administration Act 1994

Binding rulings - Private rulings

91EJ: Treatment of information

You could also call this:

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

Illustration for Tax Administration Act 1994

When you apply for a private ruling, you give information to the Commissioner. The Commissioner uses this information to make a decision about your private ruling. The Commissioner can check if the information is correct before making a decision, but they do not have to. The Commissioner can use the information you give them to make a private ruling. However, this does not stop the Commissioner from saying later that the information was incorrect. The Commissioner can do this at any time, even after they have made a private ruling. You can find more information about changes to this law in section 159 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010. The Commissioner's decision is based on the information you provide. The Commissioner can make a private ruling using this information.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353893.

Topics:

Money and consumer rights > Taxes

91EI: Withdrawal of a private ruling, or

"When the Commissioner cancels a private tax ruling"

91EK: Commissioner may make short-process rulings, or

"The Commissioner can help you by making a quick decision on how a tax law applies to you."

Part 5ABinding rulings
Private rulings

91EJTreatment of information

Information supplied to the Commissioner by the applicant for a private ruling is the factual basis on which the Commissioner makes a private ruling.
Despite subsection (1), the Commissioner,—
as part of the process of making a private ruling, may, but does not have to, inquire into the correctness or existence of the facts contained in the information supplied before making the private ruling:
is not stopped by the process of making the private ruling or by the use of the information as the basis of the private ruling from denying, outside the process of making the ruling or subsequent to making the ruling, the correctness or existence of the facts contained in the information supplied.

Notes

Section 91EJ: replaced, on 7 September 2010, by section 159 of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).