1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 03/14 was issued on 4 July 2003. Its period of application will commence on 16 August 2003. It relates to the engagement of persons by Deltarg Distribution Systems Limited pursuant to a standard form contract, for the delivery of newspapers, leaflets, brochures, catalogues, advertising material, samples and other similar items to households and other premises throughout New Zealand. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 7, of July 2003.
3. 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).