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Tax Administration Act 1994

Binding rulings - Short-process rulings

91EK: Commissioner may make short-process rulings

You could also call this:

"The Commissioner can help you by making a quick decision on how a tax law applies to you."

Illustration for Tax Administration Act 1994

The Commissioner can make a short-process ruling on how a taxation law applies to you. You might ask for a ruling about your particular circumstances. The Commissioner can say no to a short-process ruling if the question is not suitable. The Commissioner might decline your request if it raises a big issue or goes against their policy. They might also say no if you do not give enough information or if the question is better answered another way. The Commissioner can also decline for a reason set out in section 91E(3), (3B), (4), and (4A). The Commissioner has the power to decide whether to make a short-process ruling or not. You need to understand that the Commissioner's decision is based on the information you provide. The Commissioner's ruling can help you understand how a taxation law applies to you.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS262521.

Topics:
Money and consumer rights > Taxes
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91EL: Applying for short-process ruling, or

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Part 5ABinding rulings
Short-process rulings

91EKCommissioner may make short-process rulings

  1. The Commissioner may make a short-process ruling on how a taxation law applies, or would apply, to a person in relation to their particular circumstances.

  2. The Commissioner may decline to make a short-process ruling if it is considered that the question asked, because of its nature or in the circumstances set out in the application, make it inappropriate for a response under a shortened process, for example, when an application—

  3. raises an issue involving an apparent gap or deficiency in policy settings:
    1. is directly in opposition to an existing policy of the Commissioner or technical position taken by the Commissioner:
      1. raises an issue that has, or would have, significant implications or wide effect as a precedent:
        1. fails to provide sufficient information:
          1. raises a question that is better answered by the Commissioner through another process.

            1. The Commissioner may also decline to make a short-process ruling for a reason set out in section 91E(3), (3B), (4), and (4A).

            Notes
            • Section 91EK: inserted, on , by section 63 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).