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. 97/1 entitled ``Lease surrender payments income tax treatment'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 1 of January 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).