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Tax Administration Act 1994

Binding rulings - Short-process rulings

91EN: Application of short-process ruling

You could also call this:

"When a simple tax rule applies to your situation"

Illustration for Tax Administration Act 1994

A short-process ruling on a taxation law applies to you in relation to a particular set of circumstances and a tax type. This ruling only applies for the taxation law it refers to and the period or tax year it covers. You can find more information about the legislation that inserted this section in the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019. A short-process ruling does not apply to you if the circumstances are materially different or if there was a material omission or misrepresentation. The ruling also does not apply if it was based on an understanding about a future event that proves to be incorrect or if the Commissioner stipulates a condition that is not met.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS262524.

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Part 5ABinding rulings
Short-process rulings

91ENApplication of short-process ruling

  1. 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 only for—

  2. the taxation law expressly referred to in the ruling; and
    1. the period or the tax year for which the ruling applies.

      1. A short-process ruling does not apply to a person in relation to the particular circumstances and the related tax type to the extent to which—

      2. the circumstances are materially different to the circumstances described in the ruling; or
        1. a material omission or misrepresentation was made in connection with the application for the ruling; or
          1. the ruling is based on an express understanding about a future event or other matter, and the understanding subsequently proves to be materially incorrect; or
            1. the Commissioner stipulates a condition that is not met.

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