1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 04/02 entitled "Licensed premises' operators-deductibility of entertainment expenditure" was issued on 5 April 2004. The ruling's subject matter was originally contained in BR Pub 99/3, which applied from 1 April 1999 to 31 March 2004. BR Pub 04/02 applies from 1 April 2004 for an indefinite period. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 16, No. 3, of April 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).