Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Binding rulings - Short-process rulings

91EP: Commissioner may request further information

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner can ask you for more information at any time when you are applying for a short-process ruling. You will need to give the Commissioner any extra information they ask for that is relevant to your application. The Commissioner is allowed to do this as part of the short-process ruling process.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=LMS262526.

Topics:
Money and consumer rights > Taxes
Previous

91EO: Disclosure requirements, or

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

Next

91EQ: Conditions on which short-process ruling based, or

"When the Commissioner says yes to a short-process ruling, there are conditions that must be met."

Part 5ABinding rulings
Short-process rulings

91EPCommissioner may request further information

  1. The Commissioner may at any time request further relevant information from a person applying for a short-process ruling.

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