(a) income tax exemptions apply to non-natural persons"> 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. 96/8 entitled ``Whether section CD 1 (4) (a) (i) and section CD 1 (7) (a) income tax exemptions apply to non-natural persons'' appeared in Inland Revenue's Tax Information Bulletin, Vol. 7, No. 13 of May 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).