1. This is a notice of an extension of a public ruling made under section 91DD of the Tax Administration Act 1994.
2. Public ruling BR Pub 99/6 entitled "Car parks provided by employers - fringe benefit tax exemption" was signed on 12 August 1999 and notice of its making appeared in the New Zealand Gazette, 19 August 1999, No. 97, page 2336. A copy of the ruling appeared in Inland Revenue's Tax Information Bulletin, Vol. 11, No. 8, of September 1999.
3. Public ruling BR Pub 99/6 originally applied for
the period from 1 November 1999 to 31 March 2002. The ruling now applies for the period from 1 April
2002 until 31 March 2005.
MARTIN SMITH, General Manager (Adjudication
& Rulings).