Notice of Public Ruling 1. This is a notice of a product ruling made under section 91f of the Tax Administration Act 1994. 2. Product ruling No. 99/13 was issued on 3 September 1999. It relates to the raising of equity by the issue of shares in the issuer, and various sections of the Income Tax Act 1994 and section 63 (1) of the Estate and Gift Duties Act 1968. It will appear in Tax Information Bulletin, Vol. 11, No. 10 of November 1999. 3. From 25 November 1999 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).