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. 98/10 was issued on 28 April 1998. It relates to an employee share scheme, and the application of various sections and definitions within the Income Tax Act 1994, and 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. MARTIN SMITH, General Manager (Adjudication & Rulings).3