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Short-process rulings

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Short-process rulings are a way for individuals and organisations, with an annual gross income of $20 million or less, to apply for a binding ruling on how a tax law applies to a situation.

Any joint applicants must each have an annual gross income of $20 million or less.

A short-process ruling is confidential to the applicants named in the ruling. If you choose to follow the ruling, we are bound by it, providing the information you gave us is correct and complete.

A short-process ruling takes approximately 6 weeks and costs $2,000 (GST inclusive). This needs to be paid when you submit your application. A tax invoice will be issued to the main applicant.

Apply for a short process ruling