1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 02/21 was issued on 8 November 2002. It relates to the consolidation of shares, and sections CD 3, CD 4 and CD 5 of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 1, of January 2003.
3. From 27 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