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Tax Administration Act 1994

Binding rulings - Short-process rulings

91ET: Treatment of information

You could also call this:

"What happens to the information you give when you ask for a tax ruling"

Illustration for Tax Administration Act 1994

When you apply for a short-process ruling, you give information to the Commissioner. The Commissioner uses this information to make a decision. The Commissioner can check if the information is correct before making a decision. The Commissioner can also say the information is not correct, even after making a decision. This can happen outside of the decision-making process. The Commissioner is not stopped from doing this by the decision-making process. The Commissioner got this power from the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS262530.

Topics:
Money and consumer rights > Taxes
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Part 5ABinding rulings
Short-process rulings

91ETTreatment of information

  1. Information supplied to the Commissioner by the applicant for a short-process ruling is the factual basis on which the Commissioner makes the ruling.

  2. Despite subsection (1), the Commissioner—

  3. may, as part of the process of making the ruling, inquire into the correctness or existence of the facts contained in the information supplied before making the ruling:
    1. is not stopped by the process of making the ruling or by the use of the information as the basis of the ruling from denying, outside the process of making the ruling or after making the ruling, the correctness or existence of the facts contained in the information supplied.

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