Notice of Product Ruling 1. This is a notice of a product ruling made under section 91f of the Tax Administration Act 1994. 2. Product ruling No. 96/14 was issued on 2 May 1996. It relates to the sale of phone cards to card retailers and the application of section 10 (16) of the Goods and Services Tax Act 1985, and 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).