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. 97/65 was issued on 7 August 1997. It relates to the Tower SuperPlus Income Fund, and the application of sections HH 3 (5) and JB 3 and the definition of ``qualifying trust'' in section OB 1 of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996. It is essentially the same as product ruling No. 96/6, but takes into account the coming into force of the Taxation (Core Provisions) Act 1996, with effect from the 1997/98 income year. The ruling will be published in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 8 of August 1997. 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).
Publication Date
14 Aug 1997

Notice Number

1997-go5585

Page Number

2126