Who can get a short-process ruling

You can apply for a short-process ruling if you meet the requirements.

You must have an annual gross income of $20 million or less in the previous tax year.
Any joint applicants must each have an annual gross income of $20 million or less in the previous tax year.
Applicants that did not exist in the previous tax year will need to estimate their annual gross income for the current tax year instead.
Applicants that only existed for part of the previous tax year will need to work out their pro rata income. To do this, divide the annual gross income by the number of whole months that the applicant existed.
If an applicant belongs to a group of companies, the group as a whole must meet the eligibility requirements.
The amount of duty, levy or tax other than provisional tax that the ruling is on must be expected to be less than $1 million for the relevant year.

If you are a non-tax resident of New Zealand Aotearoa:

you must include your foreign-sourced income in your annual gross income, excluding any exempt or excluded income.
the reference to the tax year is treated as a reference to your most recently completed financial year

Short-process ruling eligibility tool

Use this tool to find out if you are eligible to apply for a short-process ruling.

If you cannot apply for a short-process ruling because you do not meet the requirements, you may still be able to apply for a private ruling.