NEW ZEALAND GAZETTE

No. 41

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. 96/6 entitled "Definition of 'Transitional Capital Amount'" appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 12 of April 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. 96/5 entitled "Licensed premises operators and entertainment" appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 12 of April 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. 96/7 entitled "G.S.T. – when the supply of leasehold land is an exempt supply" appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 12 of April 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. 96/3 was issued on 28 February 1996. It relates to the reorganisation of the share capital of Fletcher Challenge Limited, and appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 12 of April 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).

g02806

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. 96/4 was issued on 29 February 1996. It relates to the Geared Equities Investment product which allows investors to purchase Australian shares with a loan and provides them with an option to sell the shares, and appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 10 of March 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. 96/5 was issued on 7 March 1996. It relates to the application of section 63 of the Estate and Gift Duties Act 1968, to the demutualisation of the Farmers Mutual Assurance Association, and appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 12 of April 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).

g02808

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. 96/6 was issued on 28 March 1996. It relates to a superannuation scheme and the application of sections HH 3 (5), JB 3, and the definition of "qualifying trust" in section OB 1 of the Income Tax Act 1994.

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).

g02809

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. 96/7 was issued on 4 April 1996. It relates to a co-branded charge card to be introduced by Wrightson Limited and the application of section BB 4 of the Income Tax Act 1994. It appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 12 of April 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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