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 98/8 was issued on 9 March 1998. It relates to funds advanced by an overseas company carrying on business in New Zealand, and the application of section NG 1 (2) 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