1. This is a notice of a public ruling made under section
91D of the Tax Administration Act 1994.
2. Public ruling No. 00/02 entitled "Discounts enjoyed
by life agents and their families on life policy
premiums - fringe benefit tax implications" will appear in Inland Revenue's Tax Information Bulletin, Vol. 12, No. 4 of April 2000.
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).