Notice Type
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. 97/40 was issued on 20 May 1997. It relates to losses incurred on sales, and the application of sections BD 2 (1), CD 3, GD 1 and definitions in section OB 1 and OZ 1 (1) 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).8
Publication Date
29 May 1997

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