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. 95/5A entitled ``Relationship between the `unit trust' and `qualifying trust' definitions'' 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. 95/5, 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).