1. This is a notice of public rulings made under section 91D of the Tax Administration Act 1994.
2. Public rulings BR Pub 08/03 entitled “Projects to reduce emissions programme – Income Tax treatment” and
BR Pub 08/04 entitled “Projects to reduce emissions programme – GST treatment” were issued on 7 November 2008. BR Pub 08/03 applies for the period beginning
1 April 2008 and ending 31 December 2013. BR Pub 08/04 applies for the period beginning 1 January 2008 and ending 31 December 2013. They will appear in Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 10, of December 2008.
3. A copy of either 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.