1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 09/02 entitled “Federal Insurance Contributions Act (FICA) – fringe benefit tax (FBT) liability” was issued on 30 April 2009. BR Pub 09/02 applies for an indefinite period beginning on 1 July 2009. It will appear in Inland Revenue’s Tax Information Bulletin Vol. 21, No. 4 of June 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.