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BR Prd 05/02
30 Jun 2005
5 December 2002 to 9 February 2005

Wholesale superannuation fund

BNZI/BNZ 25 NZ Equity Index Fund

Under this ruling, amounts derived by investors from withdrawals from a wholesale superannuation fund - the BNZ 25 NZ Equity Index Fund - are not income under section HH 3(5) of the Income Tax Act 2004.