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 No. 95/3 entitled ``GST: Secondhand goods input tax deduction for forestry rights'' appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 3 of September 1995. 3. A copy of the ruling may be obtained by writing to the Manager (Systems), Rulings Directorate, National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Director (Rulings).