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. 98/1 entitled `` `Transitional capital amount' - definition'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 10, No. 2 of February 1998. It is essentially the same as public ruling 96/6 which appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 12 of April 1996, 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).