or advantage in real property - gift duty implications"> 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. 96/1 entitled ``Dispositions where the transferor reserves a benefit or advantage in real property - Gift Duty implications'' 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).