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Product rulings

Learn how a product ruling provides certainty to participants on the tax consequences of a described arrangement.

Last updated 6 September 2016

A product ruling is a type of public ruling under the Taxation Administration Act 1953. It gives certainty to participants (or potential participants) on the tax consequences of an arrangement, provided it is carried out as described in the ruling.

If you would like to discuss your issue with us prior to applying, you can submit an early engagement (for advice) request.

Each product ruling is made:

  • for a class of entities – those who invest in the product
  • for a specified arrangement – all the details and agreements constituting the product
  • on specified tax laws – that is, a section or other provision under which tax liability is worked out.

Public rulings are binding once published in the Government Notices Gazette.

Find out about

See also  

Learn about the types of arrangements on we issue product rulings and terms we use .

Learn about the terms of use of a product ruling, which sets out our opinion on tax treatment of a specific arrangement.

Apply for a product ruling and steps to help with your application.