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. 96/21 was issued on 13 August 1996. It relates to a ``points for travel'' customer loyalty programme and the application of sections BB 1 and BB 4 of the Income Tax Act 1994, and appeared in Inland Revenue's Tax Information Bulletin, Vol. 8, No. 2 of August 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).