1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 09/01 entitled “Payments made by parents or guardians of students to state schools – GST treatment” was issued on 23 March 2009. BR Pub 09/01 applies for the period 21 June 2006 to 20 June 2013.
It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 21, No. 3, May 2009.
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 6140.
GARY DICK, Team Manager (Technical Services), Office of the Chief Tax Counsel.