About this Form

Regarding financial arrangements rules, the IRD can issue taxpayer-specific determinations set out in the legislation. This is only if no general determination applies.

When to use this form

This form is for use by all taxpayers, either personally or by their authorised agent.

What you will need

If you need further assistance, or to arrange a pre-lodgement meeting, please contact IRD at rulings@ird.govt.nz

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