1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 01/05 was issued on 14 May 2001. It relates to the establishment and continued operation of a unit trust and sections CF 2 (1) (i) and CF 3 (1) (b) of the Income Tax Act 1994. 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
& Rulings).