1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 05/14 entitled “ ‘Anything occurring on liquidation’ when a company requests removal from the register of companies” was issued
on 8 November 2005. BR Pub 05/14 applies from
8 November 2005 to 31 December 2008. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 10, of December 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).