We issue product rulings only if both the following conditions are met:
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 considering these product rulings:
Applicant: StockCo Limited
This product ruling covers the leasing of livestock by StockCo Limited to its customers to use in a farming business.
Ruling applies from: 19 December 2019 to 31 December 2023
BR Prd 19/03 - PDF format (52kb | 5 pages)
Applicant: Electricity Ashburton Limited trading as EA Networks
This ruling concerns consumer discounts paid by Electricity Ashburton Limited (EA Networks) to electricity supply retailers, and the passing on of these consumer discounts by the electricity supply retailers to customers.
Ruling applies from: 1 April 2019 to 31 March 2024
BR Prd 19/02 - PDF format (115kb | 10 pages)
Applicant: Milldale Infrastructure LP
This product ruling concerns a funding arrangement that includes the advancement of an amount by Milldale Infrastructure LP (the Applicant) to the Developer for the Bulk Infrastructure required for a proposed housing development in Milldale (the Developer Loan); the satisfaction of the Developer’s obligation to repay part of the Developer Loan by registration of an encumbrance (the Final Encumbrance) over each subdivided section when title is issued; and the payment by future landowners of amounts (Infrastructure Payments) over the term of the Final Encumbrance.
Ruling applies from: 1 October 2018 to 30 June 2056
BR Prd 19/01 - PDF format (98kb | 5 pages)