1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 04/11 was issued on 2 July 2004.
It relates to the deductibility of sponsorship expenditure and various sections of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 16, No. 8, of September 2004.
3. From 27 September 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).