7 MARCH

NEW ZEALAND GAZETTE

Inland Revenue

Tax Administration Act 1994

Notice of Public Ruling

1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.

2. Public ruling No. 96/3 entitled "Bad debts - writing off debts as bad for G.S.T. and income tax purposes" appeared in Inland Revenue’s Tax Information Bulletin, Vol. 7, No. 8 of February 1996.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Public Ruling

1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.

2. Public ruling No. 96/2 entitled "Dispositions where the transferor reserves a benefit or advantage in real property - Income Tax implications" appeared in Inland Revenue’s Tax Information Bulletin, Vol. 7, No. 8 of February 1996.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Public Ruling

1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.

2. Public ruling No. 96/1 entitled "Dispositions where the transferor reserves a benefit or advantage in real property - Gift Duty implications" appeared in Inland Revenue’s Tax Information Bulletin, Vol. 7, No. 8 of February 1996.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/2 was issued on 14 February 1996. It relates to the assessability of sums arising from the operation of a company’s bonus scheme.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/1 was issued on 7 January 1996. It relates to benefits provided for in an insurance product known as the Executive Income Protection Indemnity Value Contract, and appeared in Inland Revenue’s Tax Information Bulletin, Vol. 7, No. 8 of February 1996.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Internal Affairs

Electoral Act 1993

Resignation of Deputy Clerk of the Writs

Her Excellency The Governor-General has accepted the resignation of

Joel Michael George of Wellington

from the Office of Deputy Clerk of the Writs.

Dated at Wellington this 26th day of February 1996.

JIM BOLGER, Prime Minister.

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Deputy Clerk of the Writs Appointed

Pursuant to the Electoral Act 1993, Her Excellency The Governor-General has been pleased to appoint

Angela Irmgard Hauk-Willis of Wellington

to be Deputy Clerk of the Writs.

Dated at Wellington this 26th day of February 1996.

JIM BOLGER, Prime Minister.

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