1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 06/06 entitled “Employment Court awards for lost wages or other remuneration – employers’ liability to make tax deductions” was issued on 30 June 2006. The ruling’s subject matter was originally contained in BR Pub 01/06, 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).