12 DECEMBER

NEW ZEALAND GAZETTE

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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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 02/07 entitled “Disposition of real property for inadequate consideration where the transferor purports to grant him or herself a licence to occupy and transfer the balance – 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 02/07 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 02/08 entitled “Disposition of real property for inadequate consideration where there is a ‘simultaneous’ grant of a life estate and transfer of the balance 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 02/08 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 02/09 entitled “Disposition of real property for inadequate consideration where there is a ‘simultaneous’ grant of a lease and transfer of the balance 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 02/09

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 02/10 entitled “Disposition of real property for inadequate consideration where the transferor purports to ‘simultaneously’ grant a licence and transfer the balance 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 02/10 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 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. 02/17 was issued on 2 October 2002. It relates to the Telecommunications Act 2001 and the Goods and Services Tax Act 1985. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 12, of December 2002.

3. From 6 January 2003, 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 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. 02/18 was issued on 30 October 2002. It relates to the lease of a motor vehicle to an employer and the provision of that motor vehicle by the employer to an employee for their business and private use and enjoyment. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 12, of December 2002.

3. From 6 January 2003, 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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