Notice Type
Departmental
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. 97/13 was issued on 14 February 1997. It relates to a wholesale superannuation fund, and the definitions of ``superannuation fund'' and ``qualifying trust'' and the application of section HH 3 (5) 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).
Publication Date
27 Feb 1997

Notice Number

1997-go1169

Page Number

404