864
THE NEW ZEALAND GAZETTE
No. 27

SECOND SCHEDULE
SOUTH AUCKLAND LAND DISTRICT
ALL that piece of land described as follows:
A. R. P.
42 2 15 Rangitoto Tuhua 33c 3b 4b 1d 4 and 5A, situated in
Blocks VI and X, Mangaorongo Survey District.
All Provisional Register Volume 214, folio 79.
Dated at Wellington this 30th day of April 1969.
For and on behalf of the Board of Maori Affairs:
E. W. WILLIAMS,
for Secretary for Maori and Island Affairs.
(M. and I.A. 15/2/287; D.O. 25/E/10)

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 1969 (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 admin-
   istrators, 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 $2,600.
   (c) Every person who derived interest and/or investment
   or building society dividends over $60 in the aggregate
   and whose total income (after deducting $60 of that
   interest and/or investment or building society
   dividends) exceeded $208.
   (d) Every person who derived assessable income other than
   income from employment and whose total income
   exceeded $208. (Except in the case of persons
   mentioned in (a) above, no return is required where—
   (i) The total income did not exceed $936 and
   consisted exclusively of income from employment
   together with Universal Superannuation, and/or
   company dividends, or
   (ii) The total income did not exceed $936 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 1969.
   (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 $24 in the aggregate and
   consisting of one or more of the following classes:
   Honoraria; fees for contributions to newspapers,
   journals, etc., or for radio or stage presenta-
   tions; 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 1969 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 $200 in total from dividends, net
   rents, interest (after $60 exemption).
   (b) 7 August 1969 in all other cases or within 2 months of
   balance date, whichever is the latter. No action for
   failure to furnish a return due on 7 August 1969 will
   be taken if it is furnished by 7 September 1969.
   The return to be used is I.R. 5 (green print) in the case of
   paragraph 3 (a) above. The I.R. 3 return should be used in
   all other cases.
   In addition to I.R. 3, farmers are to complete supplementary
   return I.R. 3F and persons in business or in a profession are
   to complete supplementary return I.R. 3B. Companies are to
   use I.R. 4 and estates and trusts I.R. 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 accom-
   pany the return when furnished and is due on 7 August 1969. It
   must be paid on or before 7 September 1969 in order to avoid
   the 10 percent additional tax for late payment. The second
   instalment is, in general, due on 7 February 1970 with a 10
   percent additional tax if not paid by 7 March 1970. In some
   cases a third instalment is, in general, due on 7 May 1970 with
   a 10 percent additional tax if not paid by 7 June 1970.
   Taxpayers who are not required to furnish (and do not furnish)
   a final return by the expiration of 1 month after the due date
   for payment of the first instalment of provisional tax, are
   required to furnish an interim return I.R. 5B unless they have
   been otherwise advised. This return is to be furnished not later
   than 1 month after the due date for payment of the first
   instalment of provisional tax. Fuller details are given in the
   interim return form.
4. All return forms are available at district offices of the
   Inland Revenue Department, and forms other than interim
   return forms, are also available at post offices. Company
   returns are available at post offices in urban areas with a
   population of 5,000 or more not having an Inland Revenue
   District Office.
5. Any person or company failing to furnish a return within
   the prescribed time is liable to a fine not exceeding $200 and
   not less than $4.
6. Any person who is not required under paragraph 1 to
   furnish a return and who has derived income from employment
   may elect to furnish a return using I.R. 5 if he requires an
   adjustment:
   (a) Because he paid life insurance premiums.
   (b) Because he considers that tax deductions made from
   his income were excessive.
   (c) Because he was entitled to exemptions which were not
   included in his tax code during the year.
   (d) Because he is entitled to deductions from income.
7. Any person furnishing a return of income who derived
   income taxed at time of payment should securely attach all
   tax deduction certificates (I.R. 12, I.R. 13, or I.R. 55) to the
   return form.
   Dated at Wellington this 22nd day of April 1969.
   D. A. STEVENS, Commissioner of Inland Revenue.

Bylaw Regulating Heavy Vehicles on the Ohika-nui Bailey
Bridge on the No. 6 State Highway (Blenheim-Invercargill
via Nelson and Greymouth)

PURSUANT to the National Roads Act 1953 and Transport Act
1962 and all powers and authorities in any wise enabling it in
that behalf, the National Roads Board hereby makes the
following bylaw.

B Y L A W

1. This bylaw may be cited as the National Roads Board
   Bylaw 1969, No. 1.
2. This bylaw shall come into force on the day after its
   publication in the Gazette.
3. In this bylaw “heavy motor vehicle” has the meaning
   assigned to it in the Heavy Motor Vehicle Regulations 1955.
4. No person shall drive or take any heavy motor vehicle on
   to Ohika-nui Bailey Bridge on State Highway 6 (Blenheim-
   Invercargill via Nelson and Greymouth) while there is another
   heavy motor vehicle on the said bridge.
5. Every person who commits an offence against this bylaw
   is liable on summary conviction to a fine not exceeding forty
   dollars ($40).
   Dated at Wellington this 29th day of April 1969.
   This bylaw was made by resolution duly passed at a meeting
   of the National Roads Board held on the 23rd day of April

6. C. N. JOHNSON, Secretary.
   (62/33/12)