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Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010

Binding rulings

2010 amendments to the binding rulings regime.

Amendments have been made to binding rulings.

  • Questions of fact
  • Ability to rule when the matter is subject to a case before the courts
  • Mass marketed and publicly promoted scheme rulings
  • Declining to rule when an arrangement is the subject of a dispute
  • A ruling which fails in part
  • Publication of notification of binding rulings in the Gazette
  • Unacceptable tax position penalties and use-of-money interest
  • Fee waivers for binding rulings and GST on non-resident applications
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