Notice Type
Notice Title

Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 02/09 was issued on 26 July 2002. It relates to the deductibility of the cost of shares acquired by members upon redemption of units in a fund. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 9, of September 2002.
3. From 30 September 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).