Tax Administration Act 1994

Binding rulings - Short-process rulings

91EQ: Conditions on which short-process ruling based

You could also call this:

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

Illustration for Tax Administration Act 1994

You can get a short-process ruling from the Commissioner. The Commissioner can say what conditions must be met for the ruling to be correct. The Commissioner can also choose not to make the ruling if conditions are not met. You might ask a question that the Commissioner cannot answer. The Commissioner can set conditions about the answer to that question. This does not mean the Commissioner is answering the question, as stated in section 91E(4)(a). The Commissioner has to consider what might happen in the future when making a ruling. This helps the Commissioner decide what conditions to set. The Commissioner's decision is based on these conditions.

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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=LMS262527.

Topics:

Money and consumer rights > Taxes

91EP: Commissioner may request further information, or

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

91ER: Right to consultation, or

"The Commissioner must talk to you before making a decision that is different from what you asked for."

Part 5ABinding rulings
Short-process rulings

91EQConditions on which short-process ruling based

If the Commissioner considers that the correctness of a short-process ruling would depend on conditions stipulated about a future event or other matter, the Commissioner may—
state the conditions on which the Commissioner bases the ruling; or
decline to make the ruling.

The Commissioner may stipulate conditions about the answer to a proscribed question, and stipulating those conditions is treated as not determining the proscribed question for the purposes of section 91E(4)(a).

Notes

Section 91EQ: 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).