Ngā mōhiohio me whiwhi koe ina tuku tono koe Information you need when you apply

You need to give us certain information and documentation when you apply for a ruling or determination.

You may need to attend a pre-application or pre-lodgement meeting before you can apply.

Request a pre-lodgement or pre-application meeting

For all rulings and determinations

You will need to explain all the relevant facts including details of your arrangement. Identify all the parties and counter-parties.

State the tax laws that you want a ruling on, and the propositions of law that apply to the issues raised in your application.

Attach any documentation or submissions that support your application. 

Private, product or status rulings

You will need to provide a draft ruling if you’re applying for a private, product or status ruling. There’s a ruling template on the Tax technical website. Attach your draft ruling to your application in myIR.

How to apply for a ruling (taxtechnical.ird.govt.nz)

For status rulings, you’ll need to provide the final ruling number of the private or product ruling you think has been affected by the amended or repealed legislation. You’ll also need to identify the tax laws applying to the private or product ruling.

For product rulings, you will need to explain why it is not practicable to seek a private ruling. You'll also need to explain why the characteristics of the taxpayers who may enter into the arrangement are not relevant to the content of the ruling. 

If an applicant for a product ruling is a 'promoter' of the arrangement, you will also need to include this form.