1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 06/05 entitled “Assessability of payments under the Employment Relations Act for humiliation, loss of dignity and injury to feelings” was issued on 30 June 2006. The ruling’s subject matter
was originally contained in BR Pub 01/04, which
applied from 1 October 2000 to 30 September 2005.
BR Pub 06/05 applies from 1 October 2005 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).