Tax Administration Act 1994

Binding rulings - Short-process rulings

91EO: Disclosure requirements

You could also call this:

"Telling us what we need to know for a short-process ruling"

Illustration for Tax Administration Act 1994

When you apply for a short-process ruling, your application must identify you as the person applying. You need to describe the circumstances for which you are seeking the ruling. You have to disclose all relevant facts and documents related to those circumstances. You must also state the general tax outcome you are seeking a ruling about. Your application should include all the necessary information to help with the ruling. You can find more information about the rules for short-process rulings in the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019. You should make sure your application is complete and accurate to avoid delays. The information you provide will help with your short-process ruling application. You can use this information to ensure your application is correct.

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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=LMS262525.

Topics:

Money and consumer rights > Taxes

91EN: Application of short-process ruling, or

"When a simple tax rule applies to your situation"

91EP: Commissioner may request further information, or

"The Commissioner can ask for more information to help with your application."

Part 5ABinding rulings
Short-process rulings

91EODisclosure requirements

An application for a short-process ruling must—
identify the person applying for the ruling; and
describe the circumstances on which the ruling is sought; and
disclose all relevant facts and documents relating to the circumstances described; and
state the general tax outcome in relation to which the ruling is sought.

Notes

Section 91EO: 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).