1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 02/16 was issued on 27 September 2002. It relates to motor vehicle lease agreements and sections 9, 10 and 76 of the Goods and Services Tax Act 1985. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 11, of November 2002.
3. From 28 November 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).