Tax Administration Act 1994

Binding rulings - Short-process rulings

91EM: Effect of short-process ruling

You could also call this:

"What happens when you get a short-process ruling on tax"

Illustration for Tax Administration Act 1994

You get a short-process ruling on a taxation law. This ruling applies to you for certain circumstances and a tax type. You follow the ruling when applying the taxation law. The Commissioner must also apply the taxation law as stated in the ruling. This is for the circumstances and tax type in the ruling. You and the Commissioner follow the ruling. But the Commissioner does not have to follow the ruling if you give them a notice to change it. This notice is to change the effect of a ruling you previously applied. The Commissioner does not apply the original ruling in this case.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS262523.

Topics:

Money and consumer rights > Taxes

91EL: Applying for short-process ruling, or

"How to apply for a quick tax ruling if you earn $20 million or less"

91EN: Application of short-process ruling, or

"When a simple tax rule applies to your situation"

Part 5ABinding rulings
Short-process rulings

91EMEffect of short-process ruling

This section applies, despite anything in another Act, when—
a short-process ruling on a taxation law applies to a person in relation to a particular set of circumstances and a tax type to which the circumstances relate; and
the person applies the taxation law for the tax type in the way stated in the ruling.

The Commissioner must apply the taxation law in relation to the person, the particular circumstances, and the tax type as provided in the ruling.
Subsection (2) does not apply if a person has issued the Commissioner with a notice of proposed adjustment to change the effect of a ruling that the person has previously applied.

Notes

Section 91EM: inserted, on 1 October 2019, by section 63 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).