About this resource

This guide describes how a binding ruling can provide certainty about Inland Revenue’s application of tax law to an arrangement.

How to use it

Choose the correct ruling type, consider a pre-lodgement meeting, define the arrangement and questions fully, supply legal submissions and pay the applicable fees. Review exclusions and time limits.

Related forms and guides

• Application for status ruling (IR712)
• Application for product ruling (IR714)
• Product ruling statutory declaration (IR714A)

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