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Tax Administration Act 1994

Binding rulings - Product rulings

91FE: Commissioner may request further information

You could also call this:

"The Commissioner can ask for more information when you apply for something."

Illustration for Tax Administration Act 1994

The Commissioner can ask you for more information at any time if you are applying for a product ruling. You will need to give the Commissioner further relevant information if they request it. The Commissioner is allowed to do this as part of the process for considering your application for a product ruling, which is explained in the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354127.

Topics:
Money and consumer rights > Taxes
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91FD: Disclosure requirements, or

"Telling the Commissioner everything they need to know when asking for a product ruling"

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91FF: Conditions on which product ruling based, or

"When the Commissioner can make a ruling about a product and what conditions they can set"

Part 5ABinding rulings
Product rulings

91FECommissioner may request further information

  1. The Commissioner may at any time request further relevant information from an applicant for a product ruling.

Notes
  • Section 91FE: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
  • Section 91FE: amended, on , by section 150 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).