Tax Administration Act 1994

Binding rulings - Short-process rulings

91ESB: Withdrawal of a short-process ruling

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner can withdraw a short-process ruling at any time. You will be told the ruling has been withdrawn. The withdrawal happens from the date on the notice. The Commissioner decides the date of withdrawal. This date cannot be before you get the notice. You can expect to get the notice on a certain date. If the Commissioner withdraws a ruling about an arrangement, it does not apply if you entered the arrangement after the withdrawal date. However, if you entered the arrangement before the withdrawal date, the ruling still applies for a certain period. If the Commissioner withdraws a ruling about your status under section 91CB, it still applies for a certain period. This is unless the ruling is about an arrangement. You will still follow the ruling for the rest of the period or tax year stated in the ruling.

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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=LMS330261.

Topics:

Money and consumer rights > Taxes

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

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

91ET: Treatment of information, or

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

Part 5ABinding rulings
Short-process rulings

91ESBWithdrawal of a short-process ruling

The Commissioner may at any time withdraw a short-process ruling by notifying the person to whom the ruling applies that the ruling has been withdrawn.
The short-process ruling is withdrawn from the date stated in the notice of withdrawal. That date may not be earlier than the date on which the person could reasonably be expected to receive the notice of withdrawal.
If the Commissioner withdraws a short-process ruling in relation to an arrangement—
the ruling does not apply if the arrangement was entered into after the date of withdrawal; but
the ruling continues to apply, for the remainder of the period or tax year stated in the ruling, if the arrangement was entered into before the date of withdrawal.

If the Commissioner withdraws a short-process ruling on the status of a person, item, or matter under section 91CB otherwise than in relation to an arrangement the ruling continues to apply for the remainder of the period or tax year stated in the ruling.

Notes

Section 91ESB: inserted, on 23 March 2020, by section 213(1) (and see section 213(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).