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. 96/3 entitled ``Bad debts - writing off debts as bad for G.S.T. and income tax purposes'' appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 8 of February 1996. 3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).