Tax Administration Act 1994

Binding rulings - Rulings generally

91GG: Notification of status ruling

You could also call this:

"When a tax ruling is made, the Commissioner tells you and others about it"

Illustration for Tax Administration Act 1994

The Commissioner has to send you a copy of a status ruling as soon as possible after it is made. You get this copy if you applied for the ruling. The Commissioner also has to tell others about the ruling in a publication they choose and in a department publication. If the status ruling is about a product ruling, the Commissioner must do extra things. They have to notify others about the ruling in a publication and publish the ruling in a department publication. This usually happens after a certain time period, unless you ask for it to happen sooner. The Commissioner has to wait until a 2-month period has passed before notifying and publishing the ruling, unless you applied for earlier publication under section 91FH(3). You can ask for the ruling to be published earlier. The Commissioner will then publish the ruling as soon as possible.

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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=DLM354173.

Topics:

Money and consumer rights > Taxes

91GF: Content of status ruling, or

"What a status ruling must include"

91GH: Effect of status ruling, or

"The law is applied the same way for you and the Commissioner if you follow a status ruling."

Part 5ABinding rulings
Rulings generally

91GGNotification of status ruling

The Commissioner must send a copy of a status ruling to the applicant as soon as practicable after the date on which the ruling is made.
In the case of a status ruling on a product ruling, the Commissioner must also—
notify the making of a status ruling by notice in a publication chosen by the Commissioner; and
publish the status ruling in a publication of the department.

The Commissioner must notify the making of and publish a status ruling as soon as possible but not before the 2-month period specified in section 91FH(3) has passed, unless the applicant has applied for earlier publication of their product ruling under that section.

Notes

Section 91GG: 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).
Section 91GG(2)(a): amended, on 2 June 2016, by section 156(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 91GG(3): amended, on 2 June 2016, by section 156(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).