NEW ZEALAND GAZETTE, No. 91

16 JUNE 2005

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 05/04 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 8 June 2005. The ruling’s subject matter was originally contained in BR Pub 02/04, which applied from 1 April 1999 to 31 March 2005. BR Pub 05/04 applies on 1 April 2005 for an indefinite period. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 5, of June 2005.

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).

go3643

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 05/05 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 8 June 2005. The ruling’s subject matter was originally contained in BR Pub 02/05, which applied from 1 April 1999 to 31 March 2005. BR Pub 05/05 applies on 1 April 2005 for an indefinite period. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 5, of June 2005.

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).

go3644

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 05/06 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 8 June 2005. The ruling’s subject matter was originally contained in BR Pub 02/06, which applied from 1 April 1999 to 31 March 2005. BR Pub 05/06 applies on 1 April 2005 for an indefinite period. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 5, of June 2005.

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).

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 05/07 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 8 June 2005. The ruling’s subject matter was originally contained in BR Pub 02/07, which applied from 1 April 1999 to 31 March 2005. BR Pub 05/07 applies on 1 April 2005 for an indefinite period. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 5, of June 2005.

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).

go3646

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 05/08 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 8 June 2005. The ruling’s subject matter was originally contained in BR Pub 02/08, which applied from 1 April 1999 to 31 March 2005. BR Pub 05/08 applies on 1 April 2005 for an indefinite period. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 5, of June 2005.

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).

go3647

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 05/09 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 8 June 2005. The ruling’s subject matter was originally contained in BR Pub 02/09, which applied from 1 April 1999 to 31 March 2005. BR Pub 05/09 applies on 1 April 2005 for an indefinite period. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 5, of June 2005.

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).

go3648