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Tax Administration Act 1994

Binding rulings - Rulings generally

91GA: Applying for ruling on effect of change in legislation

You could also call this:

"Asking how a law change affects your tax ruling"

Illustration for Tax Administration Act 1994

You can ask the Commissioner for a ruling if you think a change in taxation law affects a private ruling you got under section 91E. You can also ask if you got a product ruling under section 91F. The Commissioner's ruling will tell you if the change in law affects your ruling. You get a status ruling when the Commissioner makes a ruling about a change in law. For a short time, section 100(2) of the Taxation Act overrides this rule.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354159.

Topics:
Money and consumer rights > Taxes
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91G: Effect of legislative change on binding ruling, or

"What happens to a binding tax ruling when a tax law changes"

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91GB: Commissioner to make status rulings on application, or

"The Commissioner decides how tax law changes affect you."

Part 5ABinding rulings
Rulings generally

91GAApplying for ruling on effect of change in legislation

  1. A person who applied for a private ruling made under section 91E, may apply to the Commissioner for a ruling on whether the amendment or repeal of a taxation law that is stated as applying in the private ruling has changed the way that the law applies in the ruling.

  2. A person who applied for a product ruling made under section 91F, may apply to the Commissioner for a ruling on whether the amendment or repeal of a taxation law that is stated as applying in the product ruling has changed the way that the law applies in the ruling.

  3. A ruling made under subsection (1) or (2) is a status ruling.

  4. For a limited purpose and period, section 100(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 overrides this section.

Notes
  • Section 91GA: inserted, on (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
  • Section 91GA(4): inserted, on , by section 341 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).