Product Rulings




13 AUGUST NEW ZEALAND GAZETTE 2771

Notice of Withdrawal of Product Ruling

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

  2. Product ruling 97/92 is hereby withdrawn, due to a change in the repayment periods referred to in the Arrangement and the Assumptions. It is replaced by product ruling 98/62.

  3. Product ruling 97/92 originally applied to investors in a fund for the period 15 December 1997 to 31 March 2001, and notice of its making appeared in the New Zealand Gazette of 18 December 1997. It is withdrawn on and from 13 August 1998.

MARTIN SMITH, General Manager (Adjudication & Rulings).

gos743

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. 98/71 was issued on 10 August 1998. It relates to an investment fund, and the application of various sections within the Income Tax Act 1994 and the Goods and Services Tax Act 1985.

  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.

MARTIN SMITH, General Manager (Adjudication & Rulings).

gos759

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. 98/58 was issued on 6 August 1998. It relates to an investment fund, and the application of various sections within the Income Tax Act 1994 and the Goods and Services Tax Act 1985.

  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.

MARTIN SMITH, General Manager (Adjudication & Rulings).

gos723

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. 98/59 was issued on 5 August 1998. 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.

MARTIN SMITH, General Manager (Adjudication & Rulings).

gos725

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. 98/60 was issued on 5 August 1998. 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.

MARTIN SMITH, General Manager (Adjudication & Rulings).

gos726

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. 98/61 was issued on 5 August 1998. 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.

MARTIN SMITH, General Manager (Adjudication & Rulings).

gos727

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. 98/62 was issued on 5 August 1998. 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.

MARTIN SMITH, General Manager (Adjudication & Rulings).

gos728

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. 98/63 was issued on 5 August 1998. 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.

MARTIN SMITH, General Manager (Adjudication & Rulings).

gos729

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. 98/64 was issued on 5 August 1998. 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.

MARTIN SMITH, General Manager (Adjudication & Rulings).



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✨ LLM interpretation of page content

💰 Notice of Withdrawal of Product Ruling 97/92

💰 Finance & Revenue
13 August 1998
Tax, Product Ruling, Withdrawal, Investment Fund, Repayment Periods
  • MARTIN SMITH, General Manager (Adjudication & Rulings)

💰 Notice of Product Ruling 98/71

💰 Finance & Revenue
13 August 1998
Tax, Product Ruling, Investment Fund, Income Tax Act, Goods and Services Tax Act
  • MARTIN SMITH, General Manager (Adjudication & Rulings)

💰 Notice of Product Ruling 98/58

💰 Finance & Revenue
13 August 1998
Tax, Product Ruling, Investment Fund, Income Tax Act, Goods and Services Tax Act
  • MARTIN SMITH, General Manager (Adjudication & Rulings)

💰 Notice of Product Ruling 98/59

💰 Finance & Revenue
13 August 1998
Tax, Product Ruling, Convertible Notes, Income Tax Act
  • MARTIN SMITH, General Manager (Adjudication & Rulings)

💰 Notice of Product Ruling 98/60

💰 Finance & Revenue
13 August 1998
Tax, Product Ruling, Convertible Notes, Income Tax Act
  • MARTIN SMITH, General Manager (Adjudication & Rulings)

💰 Notice of Product Ruling 98/61

💰 Finance & Revenue
13 August 1998
Tax, Product Ruling, Convertible Notes, Income Tax Act
  • MARTIN SMITH, General Manager (Adjudication & Rulings)

💰 Notice of Product Ruling 98/62

💰 Finance & Revenue
13 August 1998
Tax, Product Ruling, Convertible Notes, Income Tax Act
  • MARTIN SMITH, General Manager (Adjudication & Rulings)

💰 Notice of Product Ruling 98/63

💰 Finance & Revenue
13 August 1998
Tax, Product Ruling, Convertible Notes, Income Tax Act
  • MARTIN SMITH, General Manager (Adjudication & Rulings)

💰 Notice of Product Ruling 98/64

💰 Finance & Revenue
13 August 1998
Tax, Product Ruling, Convertible Notes, Income Tax Act
  • MARTIN SMITH, General Manager (Adjudication & Rulings)