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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu
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What is a binding ruling?

A binding ruling is Inland Revenue's interpretation of how a tax law applies to a particular arrangement.

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What you need to know

Who can apply for a ruling, what an arrangement is, guidelines for pre-lodgement meetings, when rulings are binding, timeframes for getting a ruling and fees.

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How to apply for a private or product ruling

Find out what information you need to provide with an application.

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What happens when we receive an application

The process a binding rulings application goes through.

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What we can rule on

Find out what we can and cannot make binding rulings on and also about the Factual Review process.

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Templates and forms

Find out how to use the templates for private or product rulings, and the email approval form.

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