Make a payment
Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Binding rulings

Short process rulings

SPRs are a way for customers with an annual gross income of $20 million or less to apply for a binding ruling.

Find out more

This section tells you what binding rulings are and the process for applying for one. It also provides information about when we can and can't give rulings.

What is a binding ruling?

A binding ruling is Inland Revenue's interpretation of how a tax law applies to a particular arrangement situation.

What you need to know

Who can apply for a ruling, what an arrangement is, guidelines for pre-lodgement meetings and timeframes for getting a ruling

How to apply for a private or public ruling

Binding rulings include short-process, private, product and status rulings.

What happens when we receive an application

The process a binding rulings application goes through.

What we can rule on

Find out what we can and cannot make binding rulings on and also about the Factual Review process.

Templates and forms

Find out how to use the templates for private or product rulings, and the email approval form.