1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 00/12 entitled "Lease surrender payments received by a landlord - income tax treatment" was issued on 18 December 2000. The ruling's subject matter was originally contained in BR Pub 97/1A, issued on 14 January 1997 for the period 1 March 1997 to
31 March 2000. BR Pub 00/12 covers the period 1 April 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