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Tax Administration Act 1994

Binding rulings - Rulings generally

91I: Regulations

You could also call this:

"Rules about fees for getting tax rulings"

Illustration for Tax Administration Act 1994

The Governor-General can make rules about fees for private, product and status rulings. You need to pay these fees when you apply for rulings. The rules can say who pays the fees and how much they cost. The rules can also say the Commissioner can waive the fees. You can find out more about secondary legislation in Part 3 of the Legislation Act 2019. The Governor-General makes these rules from time to time. The rules can set specific fees for specific work or services. They can also set a scale of fees based on the time involved. The Commissioner has the power to waive fees if they want to. You can learn more about the rules and how they are made. The Governor-General makes the rules by Order in Council. This means they have the power to make decisions about fees for rulings.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354181.

Topics:
Money and consumer rights > Taxes
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Part 5ABinding rulings
Rulings generally

91IRegulations

  1. The Governor-General may from time to time, by Order in Council, make regulations prescribing or providing for the fixing of fees payable in respect of applications for private, product and status rulings.

  2. Any such regulations may—

  3. specify the persons by whom any fees are payable:
    1. prescribe specific fees for specific work or services:
      1. prescribe a scale of fees or a rate based on the time involved in carrying out the work or services:
        1. allow the Commissioner to waive, in whole or in part, any fees that are payable.

          1. Regulations under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

          Notes
          • Section 91I: inserted (with effect on 1 April 1995), on , by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
          • Section 91I(1): amended, on (applying on and after 20 May 1999), by section 98(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
          • Section 91I(2)(c): amended, on (applying on and after 1 April 1995), by section 98(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
          • Section 91I(2)(d): inserted, on (applying on and after 1 April 1995), by section 98(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
          • Section 91I(3): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).