1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.
2. Public ruling BR Pub 06/01 entitled “Debt factoring arrangements and G.S.T.” was issued on 21 April 2006. This ruling is essentially the same as BR Pub 00/07 which applied from 1 August 2000 to 31 July 2005.
BR Pub 06/01 is to apply from 1 August 2005 for an indefinite period. It will appear in Inland Revenue’s
Tax Information Bulletin, Vol. 18, No. 5 of June 2006.
3. A copy of the ruling may be obtained by writing to the Manager, Field Liaison & Communication (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.
MARGARET C. SMITH, Manager, Field Liaison
& Communication (Adjudication & Rulings).