Guides and forms

Binding rulings (IR715)

Use this guide to find out:

  • what binding rulings are
  • types of binding rulings (including private, product and short-process rulings)
  • how to apply for one
  • what happens when we receive an application
  • what we can and can't rule on.

IR715: Binding rulings guide (ird.govt.nz)

 

Use the following forms to apply for a ruling

Prepare a draft ruling

Use this template to prepare a draft ruling to include with your application.

Template - draft ruling

(PDF  |  36kb  |  1 page)

 

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