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. 97/68 was issued on 13 August 1997. It relates to withdrawals from a superannuation fund, and the application of sections HH 3 (5), JB 3 (1), and definitions within section OB 1 of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 9 of September 1997. 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).