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Application for product ruling (IR714)

Product rulings are issued when it is not possible to seek a private ruling on the arrangement. This is generally due to unknown identities of other parties. The characteristics of the taxpayers who may enter into the arrangement do not affect the content of the ruling.

You will need:

  • the applicant's details and IRD number
  • explanation of the issue(s) in question and a full description of the facts
  • explanation as to why it is not practicable to seek a private ruling
  • explanation as to why the characteristics of the taxpayers who have entered into the arrangement will not be relevant to the ruling
  • state the taxation laws on which the ruling is sought
  • relevant documents that relate to the question(s) raised
  • a draft ruling.

A $322 application fee is charged for the private ruling. You can pay this electronically through your bank’s internet facility.

Email this form with your supporting documentation to rulings@ird.govt.nz. You may wish to keep a copy of this form for your personal records.