1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 03/19 was issued on 6 November 2003. It relates to scholarship payments made to students by an educational institution and section CB 9 (d) of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 16, No. 1, of February 2004.
3. From 25 February 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).