1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 01/04 entitled "Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings" was issued on 18 April 2001. The ruling's subject matter was originally contained in BR Pub 97/3 and BR Pub 97/3A, issued on 10 March 1997 for the periods 1 April 1997 to 30 September 1997 (BR Pub 97/3) and 1 April 1997 to 30 September 2000 (BR Pub 97/3A). BR Pub 01/04 covers the period 1 October 2000 to 30 September 2005. 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