He kōrero mō ngā whakatau kaiutu tāke me ngā whakataunga whakaritenga pūtea About taxpayer rulings and financial arrangements determinations

Find out about the different rulings and determinations you can apply for in myIR and which is best for your situation.

For more detailed information about what we can rule on and our rulings process, go to the tax technical website.

What is a binding ruling? (taxtechnical.ird.govt.nz) 

Private rulings

Apply for a private ruling to get our interpretation of how tax law applies to a particular arrangement, person or item of property. Private rulings only apply to the person or group of people named in the ruling. They are confidential.

Unilateral advance pricing agreements (UAPAs)

UAPAs are a type of private ruling. They are a co-operative approach to addressing transfer pricing compliance for multinational businesses. 

To find out more about UAPAs, see Advance pricing agreements.

Advance pricing agreements

Product rulings

Product rulings are our interpretation of how tax law applies to a particular product or an arrangement that you enter with others on the same terms. For example, we could issue a product ruling on delivery drivers and if they are employees or independent contractors. Product rulings only apply to the people whose transactions match what is described in the ruling.

Status rulings

If you have an existing private or product ruling and the tax law is amended or repealed, you can apply for a status ruling. We will rule on whether the amendment or repeal changes the way the law applies to your ruling.

Financial arrangements determinations

You can apply for a special determination of the financial arrangement rules, if no general determination applies to your situation. We can work out:

• how to spread the income and expenses of a financial arrangement
• what part of the income or loss is solely attributable to an excepted financial arrangement
• the future value of property.

We are required to publish every financial arrangements determination. If you ask for anonymity, we can publish an anonymised version. Financial arrangements determinations are published on our tax technical website.

Publications (taxtechnical.ird.govt.nz)  

Tax technical information

The tax technical website has more information about time frames, fees and our process when we receive an application.  

Apply for a ruling (taxtechnical.ird.govt.nz) 

Binding rulings – IR715 tells you what binding rulings are, and the process for applying for one. It also gives details about when we can and can’t give rulings.