1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 00/01 was issued on 13 January 2000. It relates to an investment fund, and various sections of the Income Tax Act 1994 and the Goods and Services Tax Act 1985. It will appear in Tax Information Bulletin, Vol. 12, No. 1 of January 2000.
3. From 25 January 2000, 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).