1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 05/12 entitled “Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings” was issued on 29 June 2005. The ruling’s subject matter was originally contained in BR Pub 01/09, which applies to payments received between 1 April 2001 and 31 March 2006. BR Pub 05/12 applies to payments received on and after 1 April 2005 for an indefinite period. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 6, of July 2005.
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).