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. 99/4 entitled ``Land sales whether income tax exemptions for farm land apply to non-natural persons'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 11, No. 7 of August 1999. 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. MARTIN SMITH, General Manager (Adjudication & Rulings).