1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 04/02 was issued on 13 February 2004. It relates to a return of capital to shareholders and share cancellation and section CF 3 (1) (b) of the Income Tax Act 1994. 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).