If you are applying on behalf of someone else, you must either:
- be linked as their intermediary
- be nominated to act on their behalf
- hold written consent from them to apply for this ruling.
Gather your information
You will need:
- the name and IRD number for each person or organisation you are applying for
- to know whether any company you are applying for belongs to a group of companies
- the tax year or years, or periods, your application relates to
- the annual gross income of each person or organisation you are applying for
- the tax question you want the ruling on and the tax outcome you expect the ruling to provide, the question must be limited to a single tax type
- a detailed description of the situation you are applying for a ruling on, including relevant facts, transaction dates and names of other parties involved
- relevant supporting documents such as financial statements, invoices and contracts.
You can save your application at any time in the process.
The easiest way to apply for a short-process ruling is in myIR.
If you are:
- applying for yourself, select ‘more’ under the ‘I want to’ section.
- an intermediary, you can apply from the ‘tax preparer’ tab.
If you do not have a myIR account, you can still apply online.
Pay the ruling fee
You can pay your ruling fee electronically using your online bank account and the following details:
|Number||03 0049 0001100 027|
|Particulars (your IRD number)||123-456-789 or 012-345-678|
If there is more than one applicant, the tax invoice will be issued to the first applicant. If your application qualifies for zero-rating, the GST won’t be charged.
What happens next
A short process ruling takes about 6 weeks to process from when we receive both your:
- completed application
- ruling fee of $2,000.
You'll get confirmation when your application has been submitted. Shortly after, you'll be contacted by the person handling your application, who'll keep you up to date.
The process may take longer than 6 weeks if your application:
- does not have enough information
- has several issues we need to consider
- is sent to us around the holiday period.
It's important that all the information you provide in your application is accurate.