1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 07/10 entitled “Netherlands social security pensions – taxation when the recipient is a
New Zealand resident” was issued on 21 December 2007. BR Pub 07/10 applies for an indefinite period beginning on 1 December 2006. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 1 of February 2008.
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.