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. 99/14 was issued on 10 September 1999. It relates to the contract status of delivery drivers, and various sections of the Income Tax Act 1994 and section 6 of the Goods and Services Tax Act 1985. It will appear in Tax Information Bulletin Vol. 11, No. 10 of November 1999. 3. From 25 November 1999, 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).1