1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 03/02 entitled "Tertiary student association fees" was issued on 14 April 2003. The ruling's subject matter was originally contained in
BR Pub 99/1 and applied from 1 April 1999 to 31 March 2002. BR Pub 03/02 applies from 1 April 2002 to
31 March 2005. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 5, of May 2003.
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).