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 98/7 was issued on 2 March 1998. It relates to the New Zealand Automobile Association's customer loyalty programme and the application of sections CD 5, CH 3 and CI 1 of the Income Tax Act 1994, and will appear in Inland Revenue's Tax Information Bulletin, Vol. 10, No. 3 of March 1998. 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