1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling No. 00/07 entitled "Debt factoring arrangements and G.S.T." will appear in Inland Revenue's Tax Information Bulletin, Vol. 12, No. 8, of August 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