1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 04/04 was issued on 15 March 2004. It relates to an employee share scheme and various sections of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 16, No. 4, of May 2004.
3. From 27 May 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).