1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 01/06 entitled "Employment
Court awards for lost wages or other remuneration - Employers' liability to make tax deductions" was issued on 12 June 2001. The ruling's subject matter was originally contained in BR Pub 97/7 for the period
1 April 1997 to 30 September 1997 and BR Pub 97/7A for the period 1 April 1997 to 30 September 2000. BR Pub 01/06 covers the period 1 October 2000 to
30 September 2005. 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).