1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 09/03 entitled “Charitable organisations and fringe benefit tax” was issued on
30 June 2009. BR Pub 09/03 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. 21, No. 6, of August 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.