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. 97/67 was issued on 11 August 1997. It relates to a share option scheme, and the application of sections CD 3, CD 4, CD 5 and CH 2 of the Income Tax Act 1994. It replaces product ruling No. 97/64. 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

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