1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 08/01 was issued on 4 April 2008. It relates to the application of various provisions of the Income Tax Acts 2004 and 2007 and the Goods and Services Tax Act 1985 to the engagement of delivery drivers by Restaurant Brands Limited. The ruling will appear in Inland Revenue’s Tax Information Bulletin, Vol. 20, No. 6, of July 2008.
3. A copy of the ruling may be obtained by writing to the Team Manager (Technical Services), Office of the Chief Tax Counsel, National Office, Inland Revenue, PO Box 2198, Wellington.
GARY DICK, Team Manager (Technical Services), Office of the Chief Tax Counsel.