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Tax Policy
Announcements
Ngā pānuitanga
Publications
Ngā putanga
Bills
Ngā Pire
Work programme
Hōtaka mahi
Consultation
Whai Tohutohu
Tax treaties
Ngā tiriti taake
Tax Policy
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Taxation Annual Rates TransTasman Savings Portability KiwiSaver and Remedial Matters Bill
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
Charging for binding rulings and GST and fees for non-resident applications
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