or advantage in real property: income tax implications"> 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. 96/2A entitled ``Dispositions where the transferor reserves a benefit or advantage in real property: income tax implications'' 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. 96/2, 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).