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Tax Administration Act 1994

Binding rulings - Rulings generally

91H: Applications for rulings not to affect obligations and powers

You could also call this:

"Asking for a ruling doesn't change what you have to do or pay."

Illustration for Tax Administration Act 1994

If you apply for a private ruling or a product ruling, it does not change what you have to do. You still have to give the Commissioner your returns and make payments on time. The Commissioner can still make or change assessments, even if you have applied for a 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=DLM354179.

Topics:
Money and consumer rights > Taxes
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"Small mistakes in tax rulings don't change what they mean."

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91I: Regulations, or

"Rules about fees for getting tax rulings"

Part 5ABinding rulings
Rulings generally

91HApplications for rulings not to affect obligations and powers

  1. The fact that there has been an application for a private ruling or a product ruling does not affect a person's obligation to provide any return, make any payment, or do any other act, or the Commissioner's power to make or amend any assessment.

Notes
  • Section 91H: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).