1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 04/01 entitled "Supplies paid for
in foreign currency-GST treatment" was issued on
10 March 2004. The ruling's subject matter was originally contained in BR Pub 00/04 and applied from 1 March 1999 to 29 February 2004. BR Pub 04/01 applies from
1 March 2004 for an indefinite period. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 16, No. 2, of March 2004.
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.
RANGI KRISHNAN, Manager, Field Liaison
& Communication (Adjudication & Rulings).