Notice Type
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. 97/3A entitled ``Assessability of payments under the Employment Contracts Act for humiliation, loss of dignity, and injury to feelings'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 3 of March 1997. It is essentially the same as public ruling No. 97/3, but takes into account the effects of the Taxation (Core Provisions) Act 1996, which amend the Income Tax Act 1994, from the 1997/98 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).
Publication Date
20 Mar 1997

Notice Number


Page Number