Inland Revenue has recognised the system of binding rulings doesn’t work for small businesses because it’s too expensive.
It can be very useful putting the facts of a case to Inland Revenue and getting agreement on the tax situation, in advance.
IR has introduced a new scheme for small businesses in which it will commit itself on issues relating to tax, duty or any levy for which IR is responsible. There’s a fixed cost for this - $2,000 GST inclusive.
The department will tell you how the tax law applies to your situation and what conditions apply.
You can read more here.