1076 NEW ZEALAND GAZETTE, No. 42 15 APRIL 2004

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 BR Pub 04/02 entitled "Licensed premises’ operators—deductibility of entertainment expenditure" was issued on 5 April 2004. The ruling’s subject matter was originally contained in BR Pub 99/3, which applied from 1 April 1999 to 31 March 2004. BR Pub 04/02 applies from 1 April 2004 for an indefinite period. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 16, No. 3, of April 2004.

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.

RANGI KRISHNAN, Manager, Field Liaison & Communication (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 04/03 entitled "Fringe benefit tax and motor vehicle multi-leases" was issued on 29 March 2004. BR Pub 04/03 applies from 29 March 2004 to 28 March 2009. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 16, No. 3, of April 2004.

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.

RANGI KRISHNAN, Manager, Field Liaison & Communication (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. 04/02 was issued on 13 February 2004. It relates to a return of capital to shareholders and share cancellation and section CF 3 (1) (b) of the Income Tax Act 1994. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 16, No. 3, of April 2004.

3. From 26 April 2004, 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.

RANGI KRISHNAN, Manager, Field Liaison & Communication (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. 04/03 was issued on 12 March 2004. It relates to the making of grants by a body corporate established pursuant to the Local Government Amendment Act 1998, on the basis of applications from potential recipients to carry out specific transport or stormwater infrastructure projects, and various sections of the Goods and Services Tax Act 1985. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 16, No. 3, of April 2004.

3. From 26 April 2004, 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.

RANGI KRISHNAN, Manager, Field Liaison & Communication (Adjudication & Rulings).

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Justice

Sentencing Act 2002

Notice of Confiscation of Motor Vehicle

The motor vehicle listed in the Schedule below has been confiscated pursuant to section 128 or 129 of the Sentencing Act 2002:

Schedule

Any person who holds any encumbrance over this vehicle must within one month after the date of this advertisement make application to the Registrar, District Court, Bridge Street, Nelson, for satisfaction of the amount.

J. HOUGHTON, Registrar.

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Sentencing Regulations 2002

Order for Confiscation of Motor Vehicle

An order was made in the Christchurch District Court on 5 April 2004, for the confiscation of the following motor vehicle:

1983 Honda Accord, Registration No. NM6959.

Against: David Gordon Scott.

Anyone who has a legal interest in this vehicle should contact the Court urgently (telephone (03) 962 4289) as the Registrar may sell the vehicle.

This notice is placed pursuant to the Sentencing Regulations 2002.

C. J. HEATH, Deputy Registrar.

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Order for Confiscation of Motor Vehicle

An order was made in the Christchurch District Court on 7 April 2004, for the confiscation of the following motor vehicle:

1985 Honda Accord, Registration No. TE2122.

Against: David John Hopping.

Anyone who has a legal interest in this vehicle should contact the Court urgently (telephone (03) 962 4289) as the Registrar may sell the vehicle.