1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 01/03 entitled "Rent deemed to be payable" was issued on 10 April 2001. The ruling's subject matter was originally contained in BR Pub 97/13, issued on 12 December 1997 for the period 1 February 1998 to 31 January 2001. BR Pub 01/03 covers the period 1 February 2001 to 31 January 2006. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 13, No. 5 of May 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).