BR Prd 12/05
1. This is a notice of withdrawal of a product ruling under section 91FJ of the Tax Administration Act 1994.
2. Product Ruling BR Prd 12/05 is withdrawn on Friday
20 June 2014 to allow a replacement ruling to be issued.
3. Product Ruling BR Prd 12/05 applied from 1 October 2012 to 1 October 2015.
4. It is anticipated that the replacement ruling will be issued on Friday 20 June 2014 and that notice of the making of the replacement ruling will be published in the
New Zealand Gazette on Thursday 26 June 2014.
5. This notice of withdrawal replaces the previous notice of withdrawal of Product Ruling BR Prd 12/05 that was published in the New Zealand Gazette, Thursday 12 June 2014, No. 61, page 1690. That previous notice was ineffective under section 91FJ of the Tax Administration Act 1994.
Dated this 13th day of June 2014.
DINESH GUPTA, Manager, Taxpayer Rulings, Office of the Chief Tax Counsel, Inland Revenue.