1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 03/15 was issued on 26 September 2003. It relates to a securitisation trust structure and various sections of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 15, No. 12, of December 2003.
3. From 19 December 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.
RANGI KRISHNAN, Manager, Field Liaison and Communication (Adjudication & Rulings).