1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 02/13 was issued on 27 August 2002. It relates to the payment of benefits under a life insurance policy and sections CB 9 (f) and BD 1 (l)
of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 10, of October 2002.
3. From 29 October 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).