1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 07/01 entitled “Forestry rights
– secondhand goods GST input tax deduction” was issued on 22 February 2007. The ruling’s subject
matter was originally contained in BR Pub 01/08, which applied from 1 October 2001 to 30 September 2006.
BR Pub 07/01 applies from 1 October 2006 for an indefinite period. It will appear in Inland Revenue’s
Tax Information Bulletin, Vol. 19, No. 3, of April 2007.
3. A copy of the ruling may be obtained by writing to the Team Manager (Technical Services), Office of the Chief Tax Counsel, National Office, Inland Revenue, PO Box 2198, Wellington.
GARY DICK, Manager, Team Manager (Technical Services), Office of the Chief Tax Counsel.