Skip to main content

Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August are able to apply for a Resurgence Support Payment. Find out more

COVID-19 - Our offices are currently closed for customer visits so we can support the government’s COVID response. We will contact you if you have already booked an appointment with us. You can still contact us and get help.    Contact us

Media releases

Short-process rulings give certainty on tax law

Inland Revenue is introducing a new way for customers to get certainty on how tax law applies to their situation.

The process is shorter and cheaper than other binding rulings available from Inland Revenue.

The short-process rulings service will be available from 1 October and is a way for individuals and organisations, with an annual gross income of $20 million or less, to get a binding ruling from Inland Revenue.

It must relate to tax of less than $1 million in the relevant year.

Short-process rulings are intended for individuals and small-to-medium sized businesses with significant transactions, or circumstances that have significant financial consequences.

They are designed for when people need certainty but didn’t want to use the existing binding rulings service because of its greater complexity in the application and cost.

Short-process rulings will take about six weeks to process. If a situation we are asked to rule on is as complex as for larger customers, we will need more time to consider the issues properly.

IR has limited the scope of a short-process ruling application to a single tax type. A short-process ruling will cost customers $2,000 (including GST).

To get a short-process ruling, customers will need to ask a question related to a tax, duty or levy that IR is responsible for. They will also need to tell us what general tax outcome that they expect.

Applications can be made through myIR, or on our website 

Jump back to the top of the page