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Short-process rulings are a simplified and faster process for individuals and organisations to apply for a binding ruling on how a tax law applies to a situation. You may be eligible for a short-process ruling if you meet certain criteria.

Who can get a short-process ruling

A short-process ruling is confidential to the applicants named in the ruling. If you choose to follow the ruling, we are bound by it, providing the information you gave us is correct and complete.

Apply for a short-process ruling

Last updated: 31 Mar 2026
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