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Tax Administration Act 1994

Binding rulings - Rulings generally

91GB: Commissioner to make status rulings on application

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner has to make a decision about whether a change to a taxation law affects a private or product ruling. You can ask the Commissioner to make this decision, and they will look at whether the change to the law has altered how it applies to the ruling. The Commissioner can also make this decision on their own, even if you do not ask them to, as long as they think it is necessary. The Commissioner will not make a decision if they think your request is frivolous or vexatious, or if the answer depends on something that might happen in the future. They also will not make a decision if they think it would be unreasonable to do so, given the resources they have. You should be aware that the Commissioner's decision is based on the information you provide and the laws that apply at the time.

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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=DLM354162.

Topics:
Money and consumer rights > Taxes
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91GA: Applying for ruling on effect of change in legislation, or

"Asking how a law change affects your tax ruling"

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91GC: Requirements for status ruling applications, or

"Rules for Applying for a Tax Status Ruling"

Part 5ABinding rulings
Rulings generally

91GBCommissioner to make status rulings on application

  1. The Commissioner must make a status ruling on whether the amendment or repeal of a taxation law that is stated as applying in a private or a product ruling has changed the way that the law applies in the ruling.

  2. The Commissioner may make a status ruling on whether the amendment or repeal of a taxation law has changed the way that the law applies in a private or a product ruling whether or not reference was made to that taxation law in the application.

  3. The Commissioner may not make a status ruling if—

  4. the application is frivolous or vexatious; or
    1. the Commissioner considers that the correctness of a private or product ruling would depend on an understanding about a future event or other matter; or
      1. the Commissioner considers that it would be unreasonable to make a ruling in view of the resources available to the Commissioner.

        Notes
        • Section 91GB: 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 91GB heading: amended, on , by section 153 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
        • Section 91GB(3)(b): replaced, on , by section 69 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).