1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 04/05 entitled "The provision
of benefits by third parties: fringe benefit tax (FBT) consequences-section CI 2(1)" was issued on 20 May 2004. BR Pub 04/05 applies from 20 May 2004 to
19 May 2007. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 16, No. 5 of June 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).