This section contains data on the number of draft rulings issued that are counted under the timeliness measures and the average time to complete those draft rulings
Inland Revenue has introduced new timeliness measures applying from 1 July 2010. These provide a target for the delivery of 90% of draft rulings (and contrary views) within three months of receipt of an application (qualifying applications), unless the application:
- raises more than eight legal issues;
- has not had a pre lodgement meeting and that requirement has not been waived; or
- is an advance pricing agreement.
Applications that do not satisfy one of these 3 criteria are classified as non-qualifying applications, and have a six month delivery timeframe from the date of receipt.
The limitation to eight issues is designed to encourage applicants to focus on the key, most important issues on which they seek certainty, rather than applying for rulings on a large number of "nice to have" matters.
Average time to complete rulings refers to the time (in months) between the date of receipt of the application, and the date the draft ruling date ruling is issued. It does not include the following:
- time between when the fee estimate was sent to taxpayer and the date fee estimate was accepted by the taxpayer;
- or the time if a project is put on hold.
For the purposes of year on year comparison, the new 2010 timeliness measures have been applied retrospectively and on a best estimate basis against cases completed in the 2008/09 and 2009/10 years.
Under the new measures, timeliness is recorded from date of receipt (as opposed to date of allocation under the previous measures). IR also categorises the applications as either qualifying or non-qualifying instead of the previous low/medium or high complexity categories.
Date published: 19 Apr 2013
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