4490 NEW ZEALAND GAZETTE No. 178

Inland Revenue

Income Tax Act 1994

Notice of Determination of Tax Depreciation Rates

1. This is a notice made under section EG 14 of the Income Tax Act 1994 of a depreciation determination issued by the Commissioner of Inland Revenue under section EG 4 of that Act.

2. "Determination DEP 47: Tax Depreciation Rates General Determination Number 47" relating to graders (capsicums) was signed on 4 December 2002, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 12, of December 2002.

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

MARTIN SMITH, General Manager (Adjudication & Rulings).

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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 BR Pub 02/02 entitled “Disposition of real property for inadequate consideration where following a grant of a life estate the balance is transferred to another person – Gift duty and income tax implications” was issued on 29 November 2002. The ruling’s subject matter was originally contained in BR Pub 96/1 and BR Pub 96/2A. BR Pub 96/1 applied up until 31 March 1999. BR Pub 96/2A applied up until the end of the 1998-99 income year. BR Pub 02/02 applies for the period from 1 April 1999 to 31 March 2005. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 12, of December 2002.

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

MARTIN SMITH, 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 BR Pub 02/03 entitled “Disposition of real property for inadequate consideration where following a grant of a lease the balance is transferred to another person – Gift duty and income tax implications” was issued on 29 November 2002. The ruling’s subject matter was originally contained in BR Pub 96/1 and BR Pub 96/2A. BR Pub 96/1 applied up until 31 March 1999. BR Pub 96/2A applied up until the end of the 1998-99 income year. BR Pub 02/03 applies for the period from 1 April 1999 to 31 March 2005. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 12, of December 2002.

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

MARTIN SMITH, 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 BR Pub 02/04 entitled “Disposition of real property for inadequate consideration where following the transfer to another person a life estate is granted back – Gift duty and income tax implications” was issued on 29 November 2002. The ruling’s subject matter was originally contained in BR Pub 96/1 and BR Pub 96/2A. BR Pub 96/1 applied up until 31 March 1999. BR Pub 96/2A applied up until the end of the 1998-99 income year. BR Pub 02/04 applies for the period from 1 April 1999 to 31 March 2005. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 12, of December 2002.

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

MARTIN SMITH, 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 BR Pub 02/05 entitled “Disposition of real property for inadequate consideration where following the transfer to another person a lease is granted back – Gift duty and income tax implications” was issued on 29 November 2002. The ruling’s subject matter was originally contained in BR Pub 96/1 and BR Pub 96/2A. BR Pub 96/1 applied up until 31 March 1999. BR Pub 96/2A applied up until the end of the 1998-99 income year. BR Pub 02/05 applies for the period from 1 April 1999 to 31 March 2005. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 12, of December 2002.

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

MARTIN SMITH, 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 BR Pub 02/06 entitled “Disposition of real property for inadequate consideration where following the transfer to another person a licence is granted back – Gift duty and income tax implications” was issued on 29 November 2002. The ruling’s subject matter was originally contained in BR Pub 96/1 and BR Pub 96/2A. BR Pub 96/1 applied up until 31 March 1999. BR Pub 96/2A applied up until the end of the 1998-99 income year. BR Pub 02/06 applies for the period from 1 April 1999 to 31 March 2005. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 12, of December 2002.

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

MARTIN SMITH, General Manager (Adjudication & Rulings).

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