1. This is a notice of public ruling made under section
91D of the Tax Administration Act 1994.
2. Public ruling No. 00/03 entitled "Bad debts-writing off debts as bad for GST and income tax purposes" will appear in Inland Revenue's Tax Information Bulletin, Vol. 12, No. 5 of May 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).