1. This is a notice of extension of a public ruling made under section 91DD of the Tax Administration Act 1994.
2. Public ruling No. 97/10 entitled "Importers and G.S.T. input tax deductions" was signed on 22 October 1997 and notice of its making appeared in the New Zealand Gazette of 30 October 1997. A copy of the ruling appeared in Inland Revenue's Tax Information Bulletin Vol. 9, No. 11 of November 1997.
3. Public ruling No. 97/10 originally applied to claims for input tax deductions on G.S.T. levied by the
New Zealand Customs Service on goods imported into New Zealand between 1 April 1997 and 31 March 2000. The ruling now applies to claims for input tax deductions between 1 April 2000 and 31 March 2005.
MARTIN SMITH, General Manager (Adjudication and Rulings).