1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 08/02 entitled “Maori Trust Boards: declaration of trust for charitable purposes made under section 24B of the Maori Trust Boards Act 1955 – Income Tax consequences” was issued on 31 July 2008. BR Pub 08/02 applies for an indefinite period beginning on the first day of the 2008/09 income year. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 8, of September 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.