Binding Tax Rulings: the New Zealand Experience
01 Mar 97 |
AUSTRALIAN TAX REVIEW
Issue: Vol 26 No 1
Pages: pp 11-27
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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Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015