1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 01/07 entitled "Maori Trust Boards: declaration of trust for charitable purposes
made under section 24B of the Maori Trust Boards Act 1955 - Income tax consequences" was issued on 9 July 2001. The ruling's subject matter was originally contained in BR Pub 97/8 and applied to income derived during income years falling within the period 1 April 1997 to 31 March 2001. BR Pub 01/07 applies to income derived during income years falling within the period
1 April 2001 to 31 March 2006 (inclusive). It will appear in Inland Revenue's Tax Information Bulletin Vol. 13, No. 7 of July 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).