Inland Revenue (IR) is changing how customers submit taxpayer ruling applications, bringing the application process more in line with other IR processes.
From September 2026, all individuals, organisations and tax agents will need to submit applications through myIR. As well as establishing a consistent application process, moving applications to myIR will help Inland Revenue manage applications more efficiently.
This change only affects how applications are submitted. There are no changes to the information required to make an application or the taxpayer ruling process itself.
What’s changing
• myIR must be used to request any pre-lodgement meetings
• Taxpayer ruling applications will need to be submitted through myIR
• Existing communication channels ([email protected]) will remain for general communication. These channels can be used to assist customers in using the myIR process.
• The current paper forms, with some exceptions, will be retired once the myIR process is in place.
What this means for you and your clients
• Requests for pre-lodgement meetings can be made using myIR for current or prospective customers
• Organisations or individuals will need to be registered for myIR to submit an application
• Agents do not need to be linked to customers to apply for a ruling on their behalf
• myIR access and contact details must be up to date.
What is a binding ruling
Binding rulings help taxpayers meet their tax obligations. They provide certainty about how Inland Revenue will apply the law to a specific situation.
Binding rulings can be requested for a wide range of matters, from complex financing transactions to land subdivisions.
More information about how to apply through myIR will be available on our website in August 2026.