1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 01/14 was issued on 4 May 2001. It relates to the making of grants by a body corporate established pursuant to the Local Government Amendment Act 1998 on the basis of applications from potential recipients to carry out specific transport or stormwater infrastructure projects, and various sections of the Goods and Services Tax Act 1985. It will appear in Inland Revenue's Tax Information Bulletin Vol. 13, No. 7 of July 2001.
3. From 26 July 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