1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 09/01 was issued on 14 January 2009. It applies to scholarships provided by the New Zealand Maori Arts and Crafts Institute to students enrolled in a Diploma in Traditional Whakairo (Maori Carving) course, for the purposes of covering student’s living costs. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 21, No. 2, of April 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 6140.
GARY DICK, Team Manager (Technical Services), Office of the Chief Tax Counsel.