Notice of Public Ruling
1. This is a corrigendum to a notice of a public ruling made under section 91D of the Tax Administration Act 1994. The notice was originally published in the New Zealand Gazette, 29 March 2001, and gave the date of issue as
2 March 2001. The correct date of issue is set out below.
2. Public ruling BR Pub 01/01 entitled "GST - When the supply of leasehold land is an exempt supply" was issued on 30 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).