1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 00/07 was issued on 13 July 2000. It relates to an investment product, and various sections and definitions within the Income Tax Act 1994. It will appear in Tax Information Bulletin, Vol. 12, No. 9, of September 2000.
3. From 25 September 2000, 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.
MARTIN SMITH, General Manager (Adjudication
& Rulings).