4262 NEW ZEALAND GAZETTE No. 178

Inland Revenue

Tax Administration Act 1994

Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 97/87 was issued on 15 December 1997. It relates to the issue of convertible notes, and the application of sections EH 1 (2)–(6), EH 4 and CE 1 (1) (a) of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 97/88 was issued on 15 December 1997. It relates to the issue of convertible notes, and the application of sections EH 1 (2)–(6), EH 4 and CE 1 (1) (a) of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 97/89 was issued on 15 December 1997. It relates to the issue of convertible notes, and the application of sections EH 1 (2)–(6), EH 4 and CE 1 (1) (a) of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 97/90 was issued on 15 December 1997. It relates to the issue of convertible notes, and the application of sections EH 1 (2)–(6), EH 4 and CE 1 (1) (a) of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 97/91 was issued on 15 December 1997. It relates to the issue of convertible notes, and the application of sections EH 1 (2)–(6), EH 4 and CE 1 (1) (a) of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 97/92 was issued on 15 December 1997. It relates to the issue of convertible notes, and the application of sections EH 1 (2)–(6), EH 4 and CE 1 (1) (a) of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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Notice of Public Ruling

1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.

2. Public ruling No. 97/13 entitled “Rent deemed to be payable—deductibility” will appear in Inland Revenue’s Tax Information Bulletin, Vol. 10, No. 1 of January 1998.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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