1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 02/05 was issued on 11 June 2002.
It relates to the receipt of rebates by members and sections 2 and 8 of the Goods and Services Tax Act 1985. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 8, of August 2002.
3. From 29 August 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).