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. 97/73 was issued on 3 October 1997. It relates to the tax implications of the building and operation of villas in Fiji, and the application of sections BD 2, CD 3, CD 5, CF 2 and HH 3 (5) 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).