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. 99/22 was issued on 15 September 1999. It relates to the assessability of capital contributions, and sections CD 3, CD 5, and EG 2 of the Income Tax Act 1994. It will appear in Tax Information Bulletin, Vol. 11, No. 10 of November 1999. 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).6