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Binding Tax Rulings: the New Zealand Experience

Publication date: 01 Mar 97 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol 26 No 1

Pages: pp 11-27

Abstract:
This article looks at the newly introduced formalised and statutory binding rulings procedures. For taxpayers in New Zealand this means rulings issued by the Commissioner on taxation law interpretation will bind future Commissioners interpretation and application of the law.

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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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