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. 97/57 was issued on 1 July 1997. It relates to the reorganisation of share capital, and the application of various sections and definitions within the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996. It is essentially the same as product ruling No. 96/3, but takes into account the coming into force of the Taxation (Core Provisions) Act 1996, with effect from the 1997/98 income year. 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).4
Publication Date
10 Jul 1997

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