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.
Before you start
You will need:
- the name and IRD number for each person or organisation you are applying for
- the tax year or years, or periods, your application is for
- 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
- supporting documents such as financial statements, invoices and contracts.
You will also need to know:
- if any company you are applying for belongs to a group of companies
- the amount of tax in question - it must be expected to be less than $1 million in total for the relevant year
You can save your application at any time in the process.
Apply online
The easiest way to apply for a short-process ruling is in myIR.
If you are applying for yourself:
- After you log in to myIR, go to 'I want to...'
- Go to 'Communicating with IR'.
- Select 'Short-process ruling'.
If you are an intermediary, you can apply from the 'Intermediary centre'. If you do not have a myIR account, you can still apply online.
Log in to myIR (myir.ird.govt.nz)
Short-process ruling application (myir.ird.govt.nz)
Pay the ruling fee
You can pay your ruling fee electronically using your online bank account and the following details:
| Information required | Your details |
|---|---|
| Bank | Westpac |
| Account | Inland Revenue |
| Number | 03 0049 0001100 027 |
| Particulars (your IRD number) | 123-456-789 or 012-345-678 |
| Reference | RUL |
| Payee code | Blank |
If there is more than one applicant, the 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. We will contact you and keep you updated about your application.
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.
Your responsibilities
It's important that all the information you provide in your application is accurate.