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. 96/3A entitled ``Bad debts - writing off debts as bad for G.S.T. and income tax purposes'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 8, No. 10 of December 1996. It is essentially the same as public ruling No. 96/3, but takes into account the effects of the Taxation (Core Provisions) Act 1996 which amend the Income Tax Act 1994 from the 199798 income year. 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).