1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 01/02 was issued on 11 January 2001. It relates to investment in an Australian resident unit trust, and various sections within the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 13, No. 3, of March 2001.
3. From 26 March 2001, 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).