1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 02/01 entitled "Subsidised transport provided by employers to employees - Value for fringe benefit tax purposes" was issued on 13 September 2002. The ruling's subject matter was originally contained in BR Pub 99/2 and applied for the period 1 July 1999 to
30 June 2002. BR Pub 02/01 applies for the period 1 July 2002 to 1 July 2007. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 10, of October 2002.
3. A copy of the ruling may be obtained by writing to the Manager, Field Liaison & Communication (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.
MARTIN SMITH, General Manager (Adjudication
& Rulings).