1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 03/03 entitled "Advertising space and advertising time supplied to non-residents-GST treatment" was issued on 28 April 2003. The ruling's subject matter was originally contained in BR Pub 00/06. BR Pub 00/06 originally applied from 1 December 1999 to 30 November 2004, but it is now replaced by BR Pub 03/03 from 10 October 2000 for an indefinite period.
BR Pub 03/03 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).