1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 00/06 was issued on 29 May 2000.
It relates to payments made for attendance at a course, and sections CD 5 and CB 9 (d) of the Income Tax Act 1994. It will appear in Tax Information Bulletin, Vol. 12, No. 8, of August 2000.
3. From 24 August 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).