1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 99/26 was issued on 9 December 1999. It relates to the zero-rating of services, and section 11 (2) (a) of the Goods and Services Tax Act 1985. It will appear in Tax Information Bulletin, Vol. 12, No. 2 of February 2000.
3. From 24 February 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).