1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 00/08 was issued on 9 August 2000. It relates to customer discounts and various sections within the Income Tax Act 1994. It will appear in Tax Information Bulletin, Vol. 12, No. 10, of October 2000.
3. From 24 October 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).