1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 01/18 was issued on 2 July 2001. It relates to the establishment and continued operation of a unit trust. It will appear in Inland Revenue's Tax Information Bulletin Vol. 13, No. 9 of September 2001.
3. From 26 September 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