1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 01/35 was issued on 21 December 2001. It relates to the leasing of motor vehicles to employers who provide the motor vehicles to their employees for their private use and enjoyment, and various sections of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 3, of March 2002.
3. From 26 March 2002, 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