From September 2026, private, product and status ruling applications must be submitted in myIR, the same as short-process rulings.
This change includes private rulings on transfer pricing arrangements - also called unilateral advance pricing agreements (UAPAs) and supports our aim to improve how taxpayer ruling requests are initiated and managed.
The change does not apply to bilateral or multilateral APAs that are entered into in accordance with New Zealand's double tax treaties.
The ruling process is not changing — only how applications are submitted.
What’s changing
The following changes will take place from September 2026.
- Customers will need to submit all taxpayer ruling applications in myIR.
- Existing inboxes will remain available for general emails, but customers must use myIR to request pre-lodgement meetings and submit applications.
Paper forms will be retired when the process is available in myIR, except:
- Application for private ruling on transfer pricing arrangement -additional information - IR713A
- Application for product ruling by promotor – statutory declaration - IR714A
- UAPA pre-application meeting.
How the changes will affect you and your clients
What these changes means for you and your clients.
- Your clients can request pre-lodgement meetings before they have an IRD number or a customer identifier number in myIR.
- Your clients will need to have an IRD number or a customer identifier number to submit the ruling applications in myIR.
- You will need to make sure your clients’ myIR access and contact details are up to date.
The Tax Counsel Office will be running drop-in sessions giving a high-level overview of what to expect to support this change on these dates:
- 18 June 2026 – 2pm
- 22 June 2026– 10am
- 24 June 2026 - 11am
Please email us with your preferred session and contact email address. We will send you a link to the session.
More updates will be on our website in August 2026.