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Tax Administration Act 1994

Binding rulings - Product rulings

91FF: Conditions on which product ruling based

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner can make a product ruling based on certain conditions. You need to know that the Commissioner may stipulate conditions about a future event or other matter. The Commissioner can also decline to make the ruling if they think it is necessary. The Commissioner may stipulate conditions about the answer to a proscribed question, except for matters referred to in section 91CB(3). This does not determine the proscribed question for the purposes of section 91F(4)(a). The Commissioner has the power to make these decisions.

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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=DLM354130.

Topics:
Money and consumer rights > Taxes
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Part 5ABinding rulings
Product rulings

91FFConditions on which product ruling based

  1. If the Commissioner considers that the correctness of a product ruling would depend on conditions being stipulated about a future event or other matter, the Commissioner may—

  2. stipulate the conditions on which the Commissioner bases the ruling; or
    1. decline to make the ruling.

      1. Repealed

      2. The Commissioner may stipulate conditions about the answer to a proscribed question other than a matter referred to in section 91CB(3), and stipulating those conditions is treated as not determining the proscribed question for the purposes of section 91F(4)(a).

      Notes
      • Section 91FF: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
      • Section 91FF heading: replaced, on , by section 67(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91FF(1): amended, on , by section 67(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91FF(1)(a): replaced, on , by section 67(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91FF(2): repealed, on , by section 67(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 91FF(3): replaced, on , by section 67(5) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).