Notice Type
Departmental
Notice Title

Notice of Public Ruling

1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 01/01 entitled "GST - When the supply of leasehold land is an exempt supply" was issued on 2 March 2001. The ruling's subject matter
was originally contained in BR Pub 96/7, issued on
25 March 1996 for the period 1 July 1996 to 30 June 1999. BR Pub 01/01 covers the period 1 July 1999 to
31 January 2006. It will appear in Inland Revenue's
Tax Information Bulletin, Vol. 13, No. 4 of April 2001.
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).