Tax Administration Act 1994

Binding rulings - Rulings generally

91GC: Requirements for status ruling applications

You could also call this:

"Rules for Applying for a Tax Status Ruling"

Illustration for Tax Administration Act 1994

You need to follow some rules when applying for a status ruling. You must use the form given by the Commissioner. You have to give some information like who you are and which private or product ruling you are applying for. You also need to say which taxation laws have changed or been cancelled. You must tell the Commissioner about any important laws that affect your application. You have to give the Commissioner a draft ruling. The Commissioner can choose not to make you follow some of these rules if they think it is unfair. This is according to section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354164.

Topics:

Money and consumer rights > Taxes

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

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

91GD: Commissioner may request further information, or

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

Part 5ABinding rulings
Rulings generally

91GCRequirements for status ruling applications

An application for a status ruling must be made in the form prescribed by the Commissioner and must—
identify the applicant; and
identify the private or product ruling on which the status ruling is sought; and
state the taxation laws that are stated as applying in the private or product ruling that have been amended or repealed; and
state any propositions of law that are relevant to the issues raised in the application; and
provide a draft ruling.

If the Commissioner considers that it would be unreasonable to require the applicant to comply with any of the requirements in subsection (1)(d) or (1)(e), the Commissioner may waive those requirements.

Notes

Section 91GC: inserted, on 20 May 1999 (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).