I mua i tō tono Before you apply

Before applying for a taxpayer ruling or financial arrangements determination, you may need to attend a pre-application or pre-lodgement meeting (PLM). You can request a meeting in myIR.

Applying in myIR

If you’re applying on behalf of someone else (your client), you do not need to be linked to them or their myIR account. You must have their authority to apply on their behalf. Once you’ve submitted the application, access to it and any supporting documents is restricted to you.  

Pre-lodgement and pre-application meetings

You may need to attend a pre-application or pre-lodgement meeting (PLM) with us before you apply for most rulings or determinations. You can request a PLM in myIR. 

If you might need more than 1 ruling or financial arrangements determination, we can cover this in a single PLM.

You do not need to be linked to your client in myIR to request a PLM on their behalf. You can request a PLM before your client has an IRD number or customer identifier number.

Applying for a unilateral advance pricing agreements (UAPAs)

Attach a Pre-application meeting request for a private ruling on transfer pricing arrangement - IR1138 when you request a pre-application meeting in myIR. The IR1138 is on our Information you need when you apply page.

Information you need when you apply