1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 01/02 entitled "Transitional
capital amount - Definition" was issued on 14 March 2001. This ruling is essentially the same as BR Pub 96/6 and BR Pub 98/1. BR Pub 98/1 applies until 31 March 2001. BR Pub 01/02 covers the period 1 April 2001 to
31 March 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).