Notice of Public Ruling 1. This is a notice of a public ruling made under section 91d of the Tax Administration Act 1994. 2. Public ruling No. 96/11 entitled ``G.S.T. - Input tax deductions for finance lease financiers and the appropriate method for section 21 adjustments'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 8, No. 10 of December 1996. 3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).