1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 01/08 entitled "Forestry rights?Secondhand goods G.S.T. input tax deduction" was issued on 3 September 2001. The ruling's subject matter was originally contained in BR Pub 98/5 and applied for the period 1 October 1998 to 30 September 2001. BR Pub 01/08 applies for the period 1 October 2001 to 30 September 2006. It will appear in Inland Revenue's Tax Information Bulletin Vol. 13, No. 9 of September 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).