1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 01/05 entitled "Federal Insurance Contributions Act (FICA) - Fringe Benefit Tax (FBT) Liability" was issued on 11 May 2001. BR Pub 01/05 covers the period 1 July 2001 to 30 June 2004. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 13, No. 6, of June 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).