1516
THE NEW ZEALAND GAZETTE
No. 50

side of Mangaone Road and along the production of the
last-mentioned boundary to a point in line with the south-
western boundary of Block 84, Tautane Crown Grant District;
then north-westerly and north-easterly to and along the
south-western and north-western boundaries of Block 84,
aforesaid, to the easternmost corner of Section 7, Block IX,
Tautane Survey District; thence north-westerly along the
north-eastern boundary of Section 7, aforesaid, to the eastern
boundary of Section 2, Block IX, Tautane Survey District;
then northerly along that boundary and the eastern
boundaries of Section 9 and part Section 6, Block V, Tautane
Survey District, to the southern side of No. 52 State Highway,
Section 1, Block I, Tautane Survey District, and Lot 4,
eastern side of Birch Road East, along a right line to and
along the eastern boundary of Section 4, Block I, Tautane
Survey District, to the south-western boundary of Manga-
maire B13B Block; thence north-westerly along that south-
western boundary and the south-western boundaries of
Section 7, Block I, Tautane Survey District, Ngapaeruru 7E
Block, Lots 2 and 1, D.P. 7642, and Ngapaeruru 7C Block,
to the westernmost corner of that 7C Block; thence north-
easterly along the north-western boundary of that 7C Block
to the south-western boundary of Section 4, Block XIII,
Porangahau Survey District; thence north-westerly along the
south-western boundaries of that Section 4 and Section 7,
Block XIII, Porangahau Survey District, to the northern-
most corner of part Section 1, Block XVI, Mangatoro Survey
District; thence south-westerly along the north-western
boundary of the said part Section 1 for a distance of 342
metres; thence due west to a point on the western boundary
of Section 6, Block XV, Mangatoro Survey District; thence
northerly along that boundary to the north-westernmost
corner of Section 6, aforesaid; thence easterly generally along
the northern boundaries of Section 6, aforesaid, and Section 5,
Block XV, aforesaid, to the southernmost corner of Section
2, Block XII, Mangatoro Survey District; thence north-
easterly generally along the south-eastern, northern and south-
eastern boundaries of Section 2, aforesaid, to the south-
eastern side of Te Uri Road, along a right line to and along
the south-eastern boundary of Section 3, Block VIII, Manga-
toro Survey District; thence north-westerly along a right line
to the westernmost corner of Wharawhara 1 Block and
the production of that line to the middle of the Manga-
puka Stream; thence down the middle of that stream to
and up the middle of the Whatatuna Stream to a point in
line with the south-western boundary of Lot 3, D.P. 2465;
thence north-westerly to and northerly along the eastern
boundary of Section 14, Block XV, Takapau Survey District,
to and down the middle of the Taurekaitai Stream and up
the middle of the Manga-purakau Stream to a point in line
with the north-western boundary of Lot 2, D.P. 2162; thence
north-easterly to and along the south-western boundary of
Lot 2, aforesaid, to the southernmost corner of Lot 1, Deeds
Plan 455; thence north-westerly along the south-western
boundary of Lot 1, aforesaid, to the south-eastern side of a
public road, along a right line to and again along the south-
western boundary of Lot 1, aforesaid, to the westernmost
corner of Lot 1, aforesaid; thence north-easterly generally
along the north-western boundaries of Lot 1, aforesaid, and
the north-western, south-western and north-eastern
boundaries of Section 5, Block VII, Takapau Survey District,
to the northernmost corner of that section; thence south-
easterly generally along the generally north-eastern and
south-eastern boundaries of Section 5, aforesaid, and the
production of the last-mentioned boundary to the middle
of the Maharaeke Stream; thence north-easterly generally
down the middle of that stream to and down the middle
of the Makaretu, Tukipo and Tukituki Rivers to the point
of commencement.

Dated at Wellington this 3rd day of May 1982.

E. J. BABE, Secretary for Local Government.

(I.A. 103/5/357)

Notice to Make Returns of Income Under Income Tax Act 1976

PURSUANT to the Income Tax Act 1976, the Commissioner
of Inland Revenue gives notice as follows:

(1) Returns of income for the year ended 31 March 1982
(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, all trustees, executors and adminis-
trators, 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 from employment
exceeded $11,500.

(c) Every person who derived interest and/or dividends,
exceeding $200.

(d) Every person who derived assessable income other than
income from employment, except that no return is
required where the total income did not exceed $200
and consisted exclusively of interest and dividends.

(e) Every person who paid provisional tax in respect of
income for the year ended 31 March 1982.

(f) Every person who received withholding payments. Note,
however, that a return is not required where a person
receives not more than $4,900 from withholding pay-
ments or withholding payments and income from
employment not exceeding $4,900 in aggregate.

(g) Every incorporated body which derived assessable
income.

(2) Returns may 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 1982 in any case where income was derived from
salary, wages, superannuation (including National
Superannuation), pensions, taxable allowances, etc.,
and

(i) No other income whatsoever was derived, or
(ii) The other income derived consisted exclusively
of not more than $500 in total from dividends, net
rents, interest (after the interest and dividend exemp-
tion).

(b) 7 August 1982 in all other cases or within 2 months of
balance date, whichever is the later.

In cases coming within (3) (a) above the returns to be used
is the IR 5 (green print).

In cases coming within (3) (b) above the return to be used

• IR 3 Individuals.
• IR 4 Companies.
• IR 5A Estates and Trusts.
• IR 7 Partnerships.

In addition to return IR 3, farmers are to complete supple-
mentary return IR 3F, and persons in business or in a profes-
sion are to complete supplementary return IR 3B, unless, in
either case, a copy of the annual accounts is furnished with
the return.

(4) Any person or company requiring a return form can obtain one from
any Inland Revenue office.

(5) Any person or company failing to furnish a return
within the prescribed time is liable to a fine not exceeding
$500.

(6) Any person who is not required under paragraph (1) to
furnish a return and who has derived income from employ-
ment may elect to furnish a return using IR 5 if an adjust-
ment is required because of:

(a) Life insurance premiums paid.
(b) Additional rebates or exemptions which were not in-
cluded in the tax code during the year.
(c) Deductible employment-related expenses.

Dated at Wellington this 4th day of May 1982.

J. SIMCOCK, Commissioner of Inland Revenue.

Indecent Publications Tribunal

I, Patrick John McKone, Comptroller of Customs, give notice
that I have applied to the Indecent Publications Tribunal for
a decision as to whether the books described below are indecent
or not, or for a decision as to their classification.

1. Title: The Love Habit; author: Anne Cumming; publisher:
   The Bobbs—Merrill Company Inc.

2. Title: Hustler (March 1982), Vol. 8, No. 9; publisher:
   Hustler Magazine Inc.