1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 00/11 entitled "Directors' fees and G.S.T." was issued on 26 October 2000. The ruling's subject matter was originally contained in BR Pub 00/09, issued on 29 August 2000 for the period 1 April 2000 to 31 March 2005. BR Pub 00/09 appeared in Inland Revenue's Tax Information Bulletin, Vol. 12, No. 9, September 2000. As it was not the Commissioner's intention that BR Pub 00/09 should include a retrospective period, that ruling has been withdrawn.
BR Pub 00/11 covers the period 26 October 2000 to
31 March 2005.
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