Notice Type
1. This is a notice of a product ruling made under section 91f of the Tax Administration Act 1994. 2. Product ruling No. 96/36 was issued on 29 November 1996. It relates to an employee share purchase scheme and the application of section CH 2 and the definitions of ``convertible note'' and ``trustee'' in section OB 1 of the Income Tax Act 1994 as amended by the Taxation (Core Provisions) Act 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
12 Dec 1996

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