1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 06/04 was issued on 18 September 2006. It relates to the definition of “dividend” as defined in subpart CD of the Income Tax Act 2004. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 18, No. 11, December 2006.
3. A copy of the ruling may be obtained by writing to
Team Manager (Technical Services), Office of the Chief Tax Counsel, National Office, Inland Revenue, P.O. Box 2198, Wellington.
GARY DICK, Team Manager (Technical Services), Office of the Chief Tax Counsel.