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. 97/84 was issued on 18 November 1997. It relates to demutualisation, and the application of sections 61 and 63 and the definitions of ``disposition of property'' and ``gift'' in section 2 (2) of the Estate and Gift Duties Act 1968. 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).2