Tax Administration Act 1994

Binding rulings - Product rulings

91FI: Extension of a product ruling

You could also call this:

"Extending a Decision About a Product"

Illustration for Tax Administration Act 1994

You can find information about extending a product ruling in the Tax Administration Act 1994. A product ruling is a decision made about a product. The section about extending a product ruling has been repealed, which means it is no longer in force, and was repealed by the Taxation (Accrual Rules and Other Remedial Matters) Act 1999.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354138.


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91FH: Content and notification of a product ruling, or

"What a product ruling must include and how it is shared"


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91FJ: Withdrawal of a product ruling, or

"When a tax ruling is cancelled, it no longer applies to new situations."

Part 5ABinding rulings
Product rulings

91FIExtension of a product ruling (Repealed)

    Notes
    • Section 91FI: repealed, on (applying on and after 20 May 1999), by section 94(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).