myIR, payments and more
A binding ruling is Inland Revenue's interpretation of how a tax law applies to a particular arrangement.
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.
Find out what information you need to provide with an application.
The process a binding rulings application goes through.
Find out what we can and cannot make binding rulings on and also about the Factual Review process.
Find out how to use the templates for private or product rulings, and the email approval form.