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Tax Administration Act 1994

Binding rulings - Rulings generally

91GH: Effect of status ruling

You could also call this:

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

Illustration for Tax Administration Act 1994

If you apply a taxation law in accordance with a status ruling, the Commissioner must also apply the law in the same way. You can be sure the Commissioner will follow the status ruling when applying the taxation law. The Commissioner has to apply the law in the same way as you, if you follow a status ruling.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354175.

Topics:
Money and consumer rights > Taxes
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91GG: Notification of status ruling, or

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

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91GI: Effect of minor error on binding ruling, or

"Small mistakes in tax rulings don't change what they mean."

Part 5ABinding rulings
Rulings generally

91GHEffect of status ruling

  1. If a person applies a taxation law in accordance with a status ruling, the Commissioner must also apply the taxation law in accordance with the status ruling.

Notes
  • Section 91GH: 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).