1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 04/01 was issued on 5 February
2004. 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. 16, No. 2, of March 2004.
3. From 26 March 2004, 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
& Communication (Adjudication & Rulings).