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. 96/30 was issued on 22 October 1996. It relates to the supply of exempt financial services by insurance brokers in relation to the arranging of loans and section 3 (1) (1) of the Goods and Services Tax Act 1985, and will appear in Inland Revenue's Tax Information Bulletin, Vol. 8, No. 8 of November 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).