Product rulings: Product rulings 2007
Download product rulings for 2007
We issue product rulings only if both the following conditions are met:
- it is not feasible to seek a private ruling on the arrangement (this is generally because the identities of the other parties may not be known); and
- the characteristics of the taxpayers who may enter into the arrangement do not affect the content of the ruling.
Product rulings are issued by the Office of the Chief Tax Counsel (OCTC) business group of Inland Revenue. If you have any inquiries about product rulings:
- see A guide to binding rulings (IR715)
- contact us
The table below lists product rulings issued by year and number (BR Prd), with a brief description of the subject matter (earlier years will progressively be added) .
Caution should be exercised when looking at these product rulings:
- product rulings apply only to the arrangement specified in the ruling; a general similarity to an arrangement will not necessarily lead to the same tax result
- rulings generally expire after 3 years
- the table below does not indicate whether a ruling has expired (the expiry date of a ruling is set out in the text under the heading "The period for which this Ruling applies")
- occasionally, a ruling is withdrawn for one reason or another before its expiry date; the table below indicates that a ruling has been withdrawn only if the ruling would presently be current had it not been withdrawn.
How the tax law applies to the Tortis-International Fund
Applicant: Tortis-International Fund
This ruling deals with the income tax consequences of the operation of the Tortis-International Fund.
Ruling applies from: 1 July 2007 to 30 September 2007
BR Prd 07/05 - RTF format (788kb | 19 pages)
BR Prd 07/05 - PDF format (219kb | 19 pages)
How the tax law applies to the operation of the International Equity Index Fund
Applicant: Assure Funds Management Limited as Administration Manager of the International Equity Index Fund
How the tax law applies to the operation of the International Equity Index Fund
Ruling applies from: 1 July 2007 and ending 30 September 2007
BR Prd 07/04 - RTF format (142kb | 7 pages)
BR Prd 07/04 - PDF format (133kb | 7 pages)
How the tax law applies to the operation of the ASB World Shares Trust
Applicant: ASB NZ Shares Trust
This product ruling relates to the application of various provisions of the Income Tax Act 2004 to the operation of the ASB World Shares Trust.
Ruling applies from: 30 June 2007 to 30 September 2007
BR Prd 07/03 - RTF format (118kb | 10 pages)
BR Prd 07/03 - PDF format (137kb | 10 pages)
How the tax law applies to the operation of the ASB NZ Shares Trust
Applicant: ASB NZ Shares Trust
This product ruling relates to the application of various provisions of the Income Tax Act 2004 to the operation of the ASB NZ Shares Trust.
Ruling applies from: 30 June 2007 to the earlier of: i) The date upon which Portfolio Investment Entity ("PIE") status applies to the Fund in terms of section HL 11; or ii) 31 December 2007
BR Prd 07/02 - RTF format (102kb | 9 pages)
BR Prd 07/02 - PDF format (136kb | 9 pages)
New BNZ product "TotalMoney"
Applicant: Bank of New Zealand
This ruling sets out the income tax, gift duty, resident and non-resident withholding tax, and approved issuer levy implications of the new BNZ product.
Ruling applies from: 12 March 2007 and ending 31 March 2010
BR Prd 07/01 - RTF format (74kb | 7 pages)
BR Prd 07/01 - PDF format (53kb | 7 pages)
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Date published: 15 Jun 2007
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