1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 03/10 entitled "Coastal permits, certificates of compliance, marine farming permits, and secondhand goods input tax credits" was issued on
12 November 2003. BR Pub 03/10 applies to a supply of a marine farming permit in conjunction with a coastal permit or a certificate of compliance where the time of the supply occurs within three years from the date on which the ruling was signed. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 12, of December 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).