1. This is a notice of public rulings made under section
91D of the Tax Administration Act 1994.
2. Public rulings BR Pub 09/04, entitled “Fishing quota – secondhand goods input tax credits”, and BR Pub 09/05, entitled “Coastal permits and certificates of compliance – secondhand goods input tax credits” were issued on
26 June 2009. BR Pub 09/04 and BR Pub 09/05 apply for the period 13 November 2006 to 30 June 2014.
They will appear in Inland Revenue’s Tax Information Bulletin, Vol. 21, No. 6, of August 2009.
3. A copy of the rulings 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.