1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 06/04 entitled “ ‘Paid-up capital amount’ definition: section CD 32(4)” was issued on
30 June 2006. The ruling’s subject matter was originally contained in BR Pub 01/02, which applied from 1 April 2001 to 31 March 2006. BR Pub 06/04 applies from
1 April 2006 for an indefinite period. It will appear
in Inland Revenue’s Tax Information Bulletin, Vol. 18, No. 7, of August 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).