5 MAY

THE NEW ZEALAND GAZETTE

Approval of Brake Testing Instrument

PURSUANT to subclause (5) of regulation 42 of the Traffic Regulations 1956*, the Commissioner of Transport hereby approves, for the purposes of the said regulation, the brake testing instruments of the make and type described in the Schedule hereto.

SCHEDULE

DYNAMIC Brake Testers—Commercial Vehicle Model and Standard Model (Reference DBT2), manufactured by Triangle Products Ltd., England.

Dated at Wellington this 22nd day of April 1966.

R. J. POLASCHEK, Commissioner of Transport.

*S.R. 1956/217 (Reprinted with amendments Nos. 1 to 8: S.R. 1963/157)

Amendment No. 9: S.R. 1963/224

Amendment No. 10: S.R. 1964/85

Amendment No. 11: S.R. 1964/119

Amendment No. 12: S.R. 1964/208

Amendment No. 13: S.R. 1965/21

(TT. 14/3/0)

Plants Declared Noxious Weeds in the Borough of Te Puke (Notice No. Ag. 8381)

PURSUANT to section 3 of the Noxious Weeds Act 1950 and to a delegation from the Minister of Agriculture under section 9 of the Department of Agriculture Act 1953 for the purposes of the said section, the following special order, made by the Te Puke Borough Council on the 21st day of February 1966 is hereby published.

SPECIAL ORDER

THAT public notice be given that the Te Puke Borough Council, in exercise of the powers and authorities conferred upon it by section 3 of the Noxious Weeds Act 1950 and section 363 of the Municipal Corporations Act 1954, declares, so that this resolution may be confirmed at a subsequent meeting of the council and operate as a special order, that the plants listed in the Schedule hereto, being plants included in the First Schedule to the Noxious Weeds Act 1950, are noxious weeds within the Borough of Te Puke.

SCHEDULE

Bathurst bur (Xanthium spinosum)

Bindweed (Convolvulus arvensis)

Blackberry (Rubus fruticosus and Rubus laciniatus)

Californian thistle, Canadian thistle, or creeping thistle (Cirsium arvense)

Cape tulip (Homeria collina)

Chamomile (Matricaria chamomilla)

Common broom (Cytisus scoparius)

Fennel (Foeniculum vulgare)

Foxglove (Digitalis purpurea)

Gorse (Ulex, any species)

Lupin (Lupinus aboreus)

Hemlock (Conium maculatum)

Milk thistle or variegated thistle (Silybum marianum)

Ragwort (Senecio jacobaea)

Scotch thistle or plume thistle (Cirsium lanceolatum)

Stinking mayweed (Anthemis cotula)

Sweetbrier (Rosa eglanteria syn. Rosa rubiginosa)

Winged thistle (Carduus tenuiflorus and Carduus pycnocephalus).

Dated at Wellington this 21st day of April 1966.

G. J. ANDERSON,

Assistant Director-General (Administration).

(Ag. 20649)

National Roads Board—Notice Declaring State Highway to be a Limited Access Road

IT is notified that the National Roads Board by resolution dated 20 April 1966, and pursuant to section 4 of the Public Works Amendment Act 1963, hereby declares that part of the No. 1 State Highway (Awanui-Bluff) from the township of Woodlands at its junction with Flemington Road to the Invercargill city boundary at the junction of Racecourse Road and Rockdale Road, more particularly shown on sheets 1 and 2 of plan M.O.W. 20321 and accompanying Schedule held in the office of the Resident Engineer, Ministry of Works, Invercargill, and there available for public inspection, to be a limited access road.

Dated at Wellington this 26th day of April 1966.

C. N. JOHNSON, Secretary.

(N.R. 72/1/18/5)

737

Notice to Make Returns of Income Under the Land and Income Tax Act 1954

PURSUANT to the Land and Income Tax Act 1954, the Commissioner of Inland Revenue gives notice as follows:

1. Returns of income for the year ended 31 March 1966 (or other approved balance date) are required from—

(a) All companies, all partnerships, all persons in business (including farming) or in a profession, all persons in partnership, and all trustees, executors, and administrators, notwithstanding that by reason of a loss being incurred for the year or carried forward from a previous year, no taxation is payable.

(b) Every person whose total income exceeded £1,300.

(c) Every person who derived interest and/or investment or building society dividends over £30 in the aggregate and whose total income (after deducting £30 of that interest and/or investment or building society dividends) exceeded £104.

(d) Every person who derived assessable income other than income from employment and whose total income exceeded £104. (Except in the case of persons mentioned in (a) above, no return is required where—

(i) the total income did not exceed £468 and consisted exclusively of income from employment together with Universal Superannuation and/or Company dividends, or

(ii) the total income did not exceed £468 and consisted exclusively of Universal Superannuation and/or Company Dividends.)

(e) Every person who paid provisional tax in respect of income for the year ended 31 March 1966.

(f) Every person to whom section 104 of the Land and Income Tax Act 1954 applies. Section 104 relates to aggregate assessments of husbands and wives and in general terms now applies only where—

(i) Income is derived by one spouse under a transfer or settlement of income by the other spouse and the assets producing the income are retained by or can revert to the other spouse.

(ii) Income is diverted from one to the other by permitting the use of assets or by the performance of services.

(g) Every person who received withholding payments. Note, however, that a return is not required where a person does not come within any of the classes referred to in (a) to (f) above inclusive and the only withholding payments received were—

(i) Juror's or witness's fees, and/or

(ii) Not in excess of £12 in the aggregate and consisted of one or more of the following classes—

Honoraria; fees for contributions to newspapers, journals, etc., or for radio or stage presentations; modelling or demonstrating goods or appliances; theatre, stage, concert, and radio performances; payments for election day services.

(h) Every unincorporated body which derived assessable income.

(i) Every absentee who derived income from New Zealand.

2. Returns are required to be furnished by posting or delivering the same to the office of the Inland Revenue Department nearest to the place of residence of the taxpayer, or if the taxpayer's records are held in another office of the Department, then to the latter office.

3. Returns are due on—

(a) 7 June 1966 where income was derived from salary, wages, superannuation (not Universal), pensions, taxable allowance, etc., and—

(i) No other income whatsoever was derived, or

(ii) The other income derived consisted exclusively of not more than £50 in total from dividends, net rents, interest (after £30 exemption).

(b) 7 August 1966 in all other cases or within two months of balance date, whichever is the later. No action for failure to furnish a return due on 7 August 1966 will be taken if it is furnished by 7 September 1966.

The return to be used is IR 5 (green print) in the case of paragraph 3 (a) above, although a more simple IR 5w may be used by salary, wage earners, or superannuitants with no other income or, if the only other income is interest of £30 or less, provided that all earnings and exemptions are shown in the tax deduction certificates. The IR 3 return or the IR 14 should be used in all other cases.

In addition to IR 3, farmers are to complete supplementary return IR 3F and persons in business or in a profession are to complete supplementary return IR 3B. Companies are to use IR 4 and estates and trusts IR 5A. Each form indicates the classes of taxpayers who are to use that form and, where applicable, the due dates for payment of provisional tax. Generally the first instalment of provisional tax must accompany the return when furnished and is due on 7 August 1966. It must be paid on or before 7 September 1966 in order to avoid the ten per cent additional tax for late payment. The second instalment is, in general, due on 7 February 1967 with a ten per cent additional tax if not paid by 7 March 1967. In some cases a third instalment is, in general, due on 7 May 1967 with a ten per cent additional tax if not paid by 7 June 1967. Taxpayers who are not required to furnish