1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 02/03 was issued on 20 March 2002. It relates to the establishment and operation of a
unit trust and section CF 3 of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 5, of May 2002.
3. From 29 May 2002, a copy of the ruling may be
obtained by writing to the Manager, Field Liaison
& Communication (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.
MARTIN SMITH, General Manager (Adjudication
& Rulings).