Heading: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).
A binding ruling does not apply from the date a taxation law is repealed or amended to the extent that the repeal or amendment changes the way the taxation law applies in the ruling.
Section 91G: substituted, on 20 May 1999 (applying on and after 20 May 1999), by section 96(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).