1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Public ruling No. 00/09 was issued on 30 November 2000. It relates to investment in olives, and sections BD 2, EG 1 and EP 1 of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 13, No. 2, of February 2001.
3. From 26 February 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).