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Tax Administration Act 1994

Binding rulings - Rulings generally

91GD: Commissioner may request further information

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner can ask you for more information at any time if you apply for a status ruling. You will need to give the Commissioner further relevant information if they request it. The Commissioner is allowed to do this under the Tax Administration Act 1994.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354166.

Topics:
Money and consumer rights > Taxes
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91GC: Requirements for status ruling applications, or

"Rules for Applying for a Tax Status Ruling"

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"Your right to have a say before a decision is made"

Part 5ABinding rulings
Rulings generally

91GDCommissioner may request further information

  1. The Commissioner may at any time request further relevant information from an applicant for a status ruling.

Notes
  • Section 91GD: 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 91GD: amended, on , by section 154 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).