Businesses are being asked for their views on proposed changes to binding ruling tax law.
Revenue Minister Peter Dunne said binding rulings were introduced in 1992 and are issued by the Inland Revenue Department on a taxpayers request.
They provide certainty for taxpayers, often businesses, considering complex tax arrangements, Mr Dunne said.
Proposed changes cover technical concerns and suggested improvements.
Mr Dunne encouraged "all interested parties" to have their say.
Submissions on proposed changes end on August 28.
