1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling No. 03/04 entitled "Payments made by parents or guardians of students to state schools - G.S.T. treatment" was issued on 20 June 2003. BR Pub 03/04 applies from 20 June 2003 to 20 June 2006. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 7, of July 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).