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Tax Administration Act 1994

Binding rulings - Short-process rulings

91ES: Content and notification of short-process ruling

You could also call this:

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

Illustration for Tax Administration Act 1994

When you get a short-process ruling, it must say it is a short-process ruling made under section 91EK. It must also say who it applies to, which tax law it applies, and the circumstances it covers. The ruling must explain how the tax law applies to you and your situation. You will be told the period or tax year the ruling applies to. The ruling may also have conditions set by the Commissioner. The Commissioner must send you a copy of the ruling so you know what it says.

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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=LMS262529.

Topics:
Money and consumer rights > Taxes
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91ER: Right to consultation, or

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

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91ESB: Withdrawal of a short-process ruling, or

"When a tax ruling is cancelled, you're told and it stops applying from a certain date."

Part 5ABinding rulings
Short-process rulings

91ESContent and notification of short-process ruling

  1. A short-process ruling must state—

  2. that it is a short-process ruling made under section 91EK; and
    1. the identity of the person, the taxation law, and the particular set of circumstances to which the ruling applies; and
      1. how the taxation law applies to the person, the circumstances, and the related tax type; and
        1. the period or tax year for which the ruling applies; and
          1. any conditions stipulated by the Commissioner.

            1. The Commissioner must notify the person who applied for the ruling of the content of the ruling by sending a copy of the ruling to the person.

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