1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 08/03 was issued on 4 December 2008. It relates to the supply of services relating to the development and maintenance of NOVA software and provision of network services by Capital Market Solutions NZ Limited to its New Zealand customers. The ruling will appear in Inland Revenue’s Tax Information Bulletin, Vol. 21, No. 2, of March 2009.
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.