credit card, charge card or irrevocable letter of credit> 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. 96/12 entitled ``GST - Time of supply when payment is made by cheque, credit card, charge card or irrevocable letter of credit'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 8, No. 10 of December 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).