trust'' and ``tax avoidance arrangement''"> 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. 96/26 was issued on 1 October 1996. It relates to a superannuation scheme and the application of sections BG 1, CB 9 (f), GB 1, HH 3 (5), JB 2 and JB 3, and the definitions of ``beneficiary income'', ``qualifying trust'' and ``tax avoidance arrangement'' in section OB 1 of the Income Tax Act 1994. 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).