1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 10/01 was issued on 12 March 2010. It relates to the raising of capital by Rabo Capital and Rabobank Nederland. The ruling will appear in Inland Revenue’s Tax Information Bulletin, Vol. 22, No. 3, of April 2010.
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.