1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 06/03 was issued on 7 July 2006.
It relates to the provision of childcare services and various sections of the Income Tax Act 2004. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 18, No. 9, of October 2006.
3. A copy of the ruling may be obtained from 2 October 2006 by writing to the Manager, Field Liaison
& Communication (Office of the Chief Tax Council), National Office, Inland Revenue, P.O. Box 2198, Wellington.
RANGI KRISHNAN, Manager, Field Liaison
& Communication (Office of the Chief Tax Council).