1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 05/07 was issued on 5 December 2005.
It relates to the issue of bonus shares 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 7 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).