1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 02/04 was issued on 28 March 2002. It relates to an investment product and various sections of the Income Tax Act 1994 and the Goods and
Services Tax Act 1985. 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).