1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 04/03 was issued on 12 March 2004. It relates to the making of grants by a body corporate established pursuant to the Local Government Amendment Act 1998, on the basis of applications from potential recipients to carry out specific transport or stormwater infrastructure projects, and various sections of the Goods and Services Tax Act 1985. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 16, No. 3, of April 2004.
3. From 26 April 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).