1. This is a notice of extension of a public ruling made under section 91DD of the Tax Administration Act 1994.
2. Public Ruling BR Pub 08/03 “Projects to reduce emissions programme – Income tax treatment”* was signed on 7 November 2008 and was published in Tax Information Bulletin, Vol. 20, No. 10 (December 2008).
3. Public Ruling BR Pub 08/03 originally applied for the period from 1 April 2008 to 31 December 2013. The ruling now applies for the period from 1 January 2014 until 31 December 2018.

SUSAN PRICE, Director, Public Rulings.

*New Zealand Gazette, 20 November 2008, No. 177, page 4611