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Tax Administration Act 1994

Binding rulings - Rulings generally

91J: Commissioner may not issue ruling to applicant with outstanding debts

You could also call this:

"No ruling if you owe the government money."

Illustration for Tax Administration Act 1994

The Commissioner can refuse to give you a ruling if you have an unpaid debt. You have an outstanding debt if you have not paid an invoice from Inland Revenue within 60 days. This rule only applies to debts that started on or after 1 June 1999.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354186.

Topics:
Money and consumer rights > Taxes
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91I: Regulations, or

"Rules about fees for getting tax rulings"

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92: Taxpayer assessment of income tax, or

"Working out your own income tax when you file a tax return"

Part 5ABinding rulings
Rulings generally

91JCommissioner may not issue ruling to applicant with outstanding debts

  1. The Commissioner may refuse to issue a private, a product, or a status ruling to an applicant with an outstanding debt that relates to an earlier binding ruling application.

  2. An applicant has an outstanding debt if she or he has not paid, on or before 60 days after the date stated in an invoice sent by Inland Revenue, the amount stated in the invoice.

  3. This section applies only to an outstanding debt that first arises on or after 1 June 1999.

Notes
  • Section 91J: inserted, on (applying on and after 20 May 1999), by section 99(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).