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Tax Administration Act 1994

Binding rulings - Rulings generally

91GE: Right to consultation

You could also call this:

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

Illustration for Tax Administration Act 1994

You have the right to be consulted before the Commissioner makes a status ruling. The Commissioner must give you a chance to be consulted if the proposed ruling is different from what you applied for. This happens before the Commissioner makes a decision.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354169.

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91GD: Commissioner may request further information, or

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

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91GF: Content of status ruling, or

"What a status ruling must include"

Part 5ABinding rulings
Rulings generally

91GERight to consultation

  1. Before the Commissioner makes a status ruling, the Commissioner must give the applicant a reasonable opportunity to be consulted if the content of the proposed ruling differs from that applied for by the applicant.

Notes
  • Section 91GE: 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 91GE: amended, on , by section 155 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).