Tax Administration (Binding Rulings) Regulations 1999

Reprint as at 1 October 2019

Coat of Arms of New Zealand

Tax Administration (Binding Rulings) Regulations 1999

(SR 1999/236)

Michael Hardie Boys, Governor-General

Order in Council

At Wellington this 26th day of July 1999

The Right Hon Jenny Shipley presiding in Council


Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

These regulations are administered by the Inland Revenue Department.

Pursuant to sections 91I and 224 of the Tax Administration Act 1994, His Excellency the Governor-General, acting by and with the advice and consent of the Executive Council, makes the following regulations.