This section tells you what binding rulings are and the process for applying for one. It also provides information about when we can and can't give rulings.
A binding ruling is Inland Revenue's interpretation of how a tax law applies to a particular arrangement.
Who can apply for a ruling, what an arrangement is, guidelines for pre-lodgement meetings and timeframes for getting a ruling
Find out what information you need to provide with an application.
The process a binding rulings application goes through.