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. 97/36 was issued on 9 May 1997. It relates to the charging of transaction fees, and the application of sections CD 5, CE 1 (1) (a), and definitions within sections CF 2 (1) and OB 1 of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996. 3. Product ruling No. 97/36 is essentially the same as product ruling 95/10 issued on 28 November 1995, 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).3
Publication Date
15 May 1997

Notice Number

1997-go3069

Page Number

1128