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. 97/2 was issued on 21 January 1997. It relates to the establishment of a superannuation scheme and the application of section HH 3 (5) and the definitions of ``superannuation fund'' and ``qualifying trust'' in section OB 1 of the Income Tax Act 1994 as amended by the Taxation (Core Provisions) Act 1996. 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).