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. 97/2 entitled ``GST: Subdividers' payments of financial contributions to local authorities as a condition of the grant of a resource consent'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 3 of March 1997. 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).