1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 08/01 entitled “GST – When the supply of leasehold land is an exempt supply” was issued on 23 June 2008. BR Pub 08/01 applies for an indefinite period beginning 1 February 2006. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 7, of August 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.