1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 01/07 was issued on 28 March 2001. It relates to the operation of a superannuation fund and section HH 3 (5) of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 13, No. 6, of June 2001.
3. From 26 June 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).