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. 96/33 was issued on 6 November 1996. It relates to the issue of an insurance product and the application of sections BD 2, CB 5 (1) (h), CD 3, and CD 5 of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996, and the definition of ``output tax'' in section 2 (1) and section 5 (13) of the Goods and Services Tax Act 1985. 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).