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. 97/12 entitled ``Sale of long-term residential properties - G.S.T. implications'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 13 of December 1997. It is essentially the same as public ruling 95/2 which appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 2 of August 1995, but its period of application is from 1 April 1998 to 31 March 2001, and some formatting changes have been made. 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).2