1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 07/02 entitled “Federal Insurance Contributions Act (FICA)—fringe benefit tax (FBT) liability” was issued on 12 March 2007. The ruling’s subject matter was originally contained in BR Pub 01/05, which applied from 1 July 2001 to 30 June 2004.
BR Pub 07/02 applies for a period beginning on 1 July 2004 and ending on 30 June 2009. 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, Team Manager (Technical Services), Office of the Chief Tax Counsel.