Rulings and determinations

Binding rulings and determinations are our interpretation of how tax laws apply to certain transactions, arrangements, people or items of property. Find out about the different types and how to apply.

Pages in this section

Public rulings Public rulings interpret how a tax law applies to a specific type of arrangement that has a wide general application. You may apply a public ruling if your circumstances match all the requirements.
Short-process rulings 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.
Taxpayer rulings and financial arrangements determinations Find out about private, product and status rulings (including unilateral advance pricing agreements) and financial arrangements determinations. Before you apply in myIR, you may need to attend a pre-application or pre-lodgement meeting.
Depreciation determinations Find out about the 3 different depreciation determinations, how to apply and the information you will need for your application.

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Ngā whakatau me ngā whakataunga Rulings and determinations

Rulings and determinations