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. 97/15 was issued on 28 February 1997. It relates to a bonus scheme and the application of sections CH 2, CH 3, and EB 1 of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996. 3. Product ruling No. 97/15 is essentially the same as product ruling 96/2 issued on 14 February 1996, except that it takes into account the coming into force of the Taxation (Core Provisions) Act 1996 with effect from the 1997/98 income year. 4. 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
6 Mar 1997

Notice Number

1997-go1392

Page Number

548