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. 99/2 was issued on 11 May 1999. It relates to an investment product, and sections 3 and 14 (a) of the Goods and Services Tax Act 1985. 3. A copy of the ruling may be obtained by writing to the General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington. MARTIN SMITH, General Manager (Adjudication & Rulings).