1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 05/05 was issued on 2 December 2005. It relates to the redemption of units in a superannuation fund and various sections of the Income Tax Act 2004.
It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 18, No. 2, of March 2006.
3. From 2 February 2006, 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).