Notice Type
Departmental
Notice Title

Notice of Public Ruling

1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 06/03 entitled “Importers and
GST input tax deductions” was issued on 31 May 2006. This ruling is essentially the same as BR Pub 97/10 which replaced Public Ruling BR Pub 95/9 and applied until 31 March 2005. BR Pub 06/03 will apply for an indefinite period. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 18, No. 7, of July 2006.
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.
MARGARET C. SMITH, Manager, Field Liaison
& Communication (Adjudication & Rulings).