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. 95/8 entitled ``Tertiary student association fees'' appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 6 of December 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, Assistant General Manager (Adjudication & Rulings).