1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 01/31 was issued on 6 September 2001. It relates to the establishment and operation of a group investment fund, and sections NF 1 to NF 3 of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin Vol. 13, No. 11 of November 2001.
3. From 26 November 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).