Public rulings

Public rulings set out our view on how tax laws apply to a specific set of facts (an arrangement). If your circumstances match the arrangement described in a public ruling, you may apply the ruling if you choose to. If there is only a general similarity between your circumstances and the arrangement, the ruling may not apply.

We are bound by the public ruling for the period stated in the ruling. This means that if you are entitled to apply a public ruling and have calculated your tax in line with the ruling, we must accept that assessment.

You can search public rulings on the Tax technical website.

Publications (taxtechnical.ird.govt.nz)