1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 01/09 entitled "Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings" was issued on 7 November 2001. The ruling's subject matter was originally contained in BR Pub 98/2 and applied to payments received between 1 April 1998 and 31 March 2001. BR Pub 01/09 applies to payments received between 1 April 2001 and 31 March 2006. It will
appear in Inland Revenue's Tax Information Bulletin Vol. 13, No. 11 of November 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).