1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 09/07 entitled “Provision of benefits by third parties – fringe benefit tax consequences – section CX 2(2)” was issued on
31 July 2009. BR Pub 09/07 applies for a period beginning on the first day of the 2008/09 income
year and ending on the last day of the 2013/14
income year. It will appear in Inland Revenue’s
Tax Information Bulletin, Vol. 21, No. 7, of September 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.