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. 98/69 was issued on 6 August 1998. It relates to a loyalty programme, and the application of various sections within 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. MARTIN SMITH, General Manager (Adjudication & Rulings).