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. 97/82 was issued on 10 November 1997. It relates to an employee share purchase scheme ``Executive Plan'', and the application of sections BG 1, CD 5, CH 2, CH 3, EB 1, GB 1 and the ``accrual rules'' as defined in section OZ 1 (1) 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).3
Publication Date
20 Nov 1997

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