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. 96/10 entitled ``G.S.T. Advertising space and advertising time supplied to non-residents'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 8, No. 8 of November 1996. 3. A copy of the rulings may be obtained by writing to the Assistant General Manager (Adjudication and Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Assistant General Manager (Adjudication and Rulings).