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. 97/93 was issued on 19 December 1997. It relates to an administration and reporting service, and the application of sections within the Income Tax Act 1994, the Goods and Services Tax Act 1985, and the Tax Administration Act 1994, as these relate to New Zealand resident investors. 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).8