Notice Type
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. 96/16 was issued on 19 June 1996. It relates to the Membership Reward programme of American Express and the application of sections CI 2 (1) and OB 1 (definition of ``arrangement'') of the Income Tax Act 1994, and appeared in Inland Revenue's Tax Information Bulletin, Vol. 8, No. 1 of July 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).
Publication Date
1 Aug 1996

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