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Answer the questions below to see if you're eligible to apply for a short-process ruling.

For joint applications, all applicants must be eligible to apply for a short-process ruling. If there's more than one applicant, you'll need to answer these questions for each applicant separately.


Which category does the applicant belong to?
Was the applicant's annual gross income $20 million or less in the last tax year?
Did the company exist during the last tax year?
Does your business exist during the last tax year?
Is the amount of tax the ruling application will relate to expected to be $1 million or less?

To be eligible for a short-process ruling, the expected tax involved must be $1 million or less. If the tax amount is unclear, select "Unknown" for this question.

Was the applicant's annual gross income $20 million or less in the last tax year?
Was the applicant's annual gross income $20 million or less in the last tax year?

To be eligible for a short-process ruling, annual gross income must be $20 million or less for a period of 12 months. Use the calculator below to pro-rate the gross income received in the last tax year.

Not sure? Try this pro-rata calculator

Income received in last tax year
Whole months existed
Income over 12 months:
Will the company's estimated gross income be $20m or less for the tax year the ruling relates to?
Was your annual gross income $20m or less in the last tax year?
Using the pro-rata formula, is your annual gross income $20m or less?

Not sure? Try this pro-rata calculator

Income received in last tax year
Whole months existed
Income over 12 months:
Will your estimated gross income be $20m or less for the tax year to which the ruling relates to?
Is the applicant a member of a "group of companies"?

A "group of companies" means two or more companies in which a person holds common voting interests that add up to at least 66%.

Do you expect the tax to be $1m or less?
Did the group exist the whole year in the last tax year?
Do you expect the tax to be $1m or less?
Was the group's annual gross income $20m or less in the last tax year?
Was the applicant's annual gross income $20 million or less in the last tax year?

To be eligible for a short-process ruling, annual gross income must be $20 million or less for a period of 12 months. Use the calculator below to pro-rate the gross income received in the last tax year.

Not sure? Try this pro-rata calculator

Income received in last tax year
Whole months existed
Income over 12 months:
Will the groups estimated gross income be $20m or less for the tax year to which the ruling related to?
Do you expect the tax to be $1m or less?

Based on your answers above,

The applicant is not eligible to apply for a short-process ruling.

The applicant does not meet the criteria for a short-process ruling, but they may be able to apply for a private ruling.

Apply for a binding ruling - taxtechnical.ird.govt.nz

Based on your answers above,

The applicant is eligible to apply for a short-process ruling.

If this is a joint application, please check that all applicants are eligible.

Apply for a binding ruling - taxtechnical.ird.govt.nz

Based on your answers above,

The applicant may be eligible to apply for a short-process ruling.

Your application will be considered. We'll contact you to confirm the eligibility details and if we find the application doesn't meet the criteria, the fee will be refunded.

If this is a joint application, please check that all applicants are eligible.

Apply for a binding ruling - taxtechnical.ird.govt.nz

Last updated: 28 Apr 2021
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