Notice Type
Departmental
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. 97/95 was issued on 19 December 1997. It relates to the establishment and operation of an Australian unit trust, and the application of sections CG 15, CF 3 (1) (a) and the definition of ``non-taxable bonus issue'' in section OB 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).8
Publication Date
22 Jan 1998

Notice Number

1998-go462

Page Number

134