Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Binding rulings - Short-process rulings

91ER: Right to consultation

You could also call this:

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

Illustration for Tax Administration Act 1994

When you apply for a short-process ruling, the Commissioner must talk to you before making a decision. This happens if the Commissioner's decision is different from what you asked for. The Commissioner gives you a chance to discuss the decision.

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 It might be out of date or be missing some parts.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=LMS262528.

Topics:
Crime and justice > Courts and legal help
Previous

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."

Next

91ES: Content and notification of short-process ruling, or

"What to expect in a short-process tax ruling"

Part 5ABinding rulings
Short-process rulings

91ERRight to consultation

  1. Before the Commissioner makes a short-process ruling, the Commissioner must give the person applying for the ruling a reasonable opportunity to be consulted if the content of the proposed ruling differs from that for which the application is made.

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