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. 99/8 entitled ``Local authority rates apportionment on property transactions goods and services tax treatment'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 11, No. 11 of December 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).