Notice Type
Notice Title

Notice of Public Ruling

1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 03/06 entitled " æCost price of the motor vehicle' - Meaning of the term for fringe benefit tax (FBT) purposes" was issued on 4 September 2003. The ruling's subject matter was originally contained in BR Pub 00/10 and applied from 1 November 2000 to
31 October 2003. BR Pub 03/06 applies from 1 November 2003 to 31 October 2008. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 9 of September 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).