1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 02/18 was issued on 30 October 2002. It relates to the lease of a motor vehicle to an employer and the provision of that motor vehicle by the employer to an employee for their business and private use and enjoyment. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 14, No. 12, of December 2002.
3. From 6 January 2003, 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