1. This is a notice of withdrawal of a public ruling made under section 91DE of the Tax Administration Act 1994.

2. Public ruling BR Pub 05/13 “Directors’ fees and GST” applies for an indefinite period from 1 April 2005.

3. Public ruling BR Pub 05/13 is withdrawn on and from 30 June 2015.

SUSAN PRICE, Director, Public Rulings.