1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 06/01 was issued on 8 March 2006. It relates to the engagement of runners by franchisees and various sections of the Income Tax Act 2004. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 18, No. 5, of June 2006.
3. 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.
MARGARET C. SMITH, Manager, Field Liaison
& Communication (Adjudication & Rulings).