1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 05/01 was issued on 11 February 2005. It relates to the redemption of units in a superannuation fund and various sections of the Income Tax Act 1994. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 17, No. 3, of April 2005.
3. From 27 April 2005, 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).