1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 03/01 entitled "Netherlands social security pensions-Taxation when the recipient is a
New Zealand resident" was issued on 24 January 2003. The ruling's subject matter was originally contained
in BR Pub 98/6 and applied from 1 December 1998
to 30 November 2001. BR Pub 03/01 applies from
1 December 2001 to 30 November 2006. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 2, of February 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