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go4535

NEW ZEALAND GAZETTE, No. 78
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92564967

6 JULY 2006

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 06/04 entitled “ ‘Paid-up capital
   amount’ definition: section CD 32(4)” was issued on
   30 June 2006. The ruling’s subject matter was originally
   contained in BR Pub 01/02, which applied from 1 April
   2001 to 31 March 2006. BR Pub 06/04 applies from
   1 April 2006 for an indefinite period. It will appear
   in Inland Revenue’s Tax Information Bulletin, Vol. 18,
   No. 7, of August 2006.

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.

MARGARET C. SMITH, Manager, Field Liaison
& Communication (Adjudication & Rulings).

go4549

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 06/05 entitled “Assessability of
   payments under the Employment Relations Act for
   humiliation, loss of dignity and injury to feelings” was
   issued on 30 June 2006. The ruling’s subject matter
   was originally contained in BR Pub 01/04, which
   applied from 1 October 2000 to 30 September 2005.
   BR Pub 06/05 applies from 1 October 2005 for an
   indefinite period. It will appear in Inland Revenue’s
   Tax Information Bulletin, Vol. 18, No. 7, of August 2006.

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.

MARGARET C. SMITH, Manager, Field Liaison
& Communication (Adjudication & Rulings).

go4550

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 06/06 entitled “Employment Court
   awards for lost wages or other remuneration – employers’
   liability to make tax deductions” was issued on 30 June

3. The ruling’s subject matter was originally
   contained in BR Pub 01/06, which applied from
   1 October 2000 to 30 September 2005. BR Pub 06/05
   applies from 1 October 2005 for an indefinite period.
   It will appear in Inland Revenue’s Tax Information
   Bulletin, Vol. 18, No. 7, of August 2006.

4. 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.

MARGARET C. SMITH, Manager, Field Liaison
& Communication (Adjudication & Rulings).

go4551

Notice of Determination of Tax Depreciation Rates

1. This is a notice made under section 91AAK of the Tax
   Administration Act 1994 of a depreciation determination
   issued by the Commissioner of Inland Revenue under
   section 91AAF of that Act.