Tax Administration Act 1994

Binding rulings

91CC: Binding rulings on certain determination matters

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"The Commissioner can make a ruling on how tax laws apply to you and your financial arrangements."

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The Commissioner can make a ruling on how tax laws apply to you and an arrangement. This is for certain matters, such as whether an amount is solely attributable to an excepted financial arrangement under section EW 6 of the Income Tax Act 2007. The Commissioner can also rule on the use of a spreading method described in section EW 14(2)(aa) to (e) for the purposes of sections EW 15E and EW 15I. The Commissioner can make a ruling on the value of property or services referred to in section EW 32(6). This ruling can be for the financial arrangements rules in subpart EW of the Income Tax Act 2007. It does not matter whether the arrangement is a single or recurring arrangement when the Commissioner makes a ruling.

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This page was last updated on 28 November 2025

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91CB: Binding rulings on certain matters, or

"The Commissioner makes decisions on tax rules that apply to you."

91D: Commissioner may make public rulings, or

"The Commissioner can explain how tax laws apply to you."

Part 5ABinding rulings

91CCBinding rulings on certain determination matters

For the purposes of the financial arrangements rules in subpart EW of the Income Tax Act 2007, the Commissioner may make a binding ruling on how a taxation law applies, or would apply, to a person and an arrangement in relation to the following matters:
whether an amount is solely attributable to an excepted financial arrangement under section EW 6:
the use of a spreading method described in section EW 14(2)(aa) to (e) for the purposes of sections EW 15E and EW 15I:
the value of property or services referred to in section EW 32(6).

For the purposes of subsection (1), it does not matter whether the arrangement is a single or recurring arrangement.

Notes

Section 91CC: inserted, on 18 March 2019, by section 55 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).