1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 03/03 was issued on 14 February 2003. It relates to the lease of a motor vehicle to
an employer and the provision of that motor vehicle to an employee, for their private use or enjoyment, and various sections of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 4, of April 2003.
3. From 28 April 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