8
NEW ZEALAND GAZETTE
No. 2

Re-organisation proposals
Part I also:
(a) Permits the establishment of unitary authorities, being territorial authorities that may also perform the functions of regional councils;
(b) Allows 10 percent of the electors of a proposed district to initiate a reorganisation proposal for a new district (which must have a population of not less than 10,000); and
(c) Institutes, on 10 October 1992, a viability test to apply to new districts and proposed unitary authorities.

Ministerial reviews
Part I, in addition, authorises the Minister of Local Government to establish review authorities to review and report on the performance of local authorities.

Part II: Auckland Regional Services Trust
Part II, which comes into force on the day on which the bill receives the Royal assent, provides for the establishment of the Auckland Regional Services Trust.

Part III: Establishment of unitary authorities in Nelson-Marlborough Region
Part III provides for the establishment of unitary authorities in the Nelson-Marlborough Region. The provisions of this Part (other than provisions relating to the transitional committee) come into force on 1 July 1992. The provisions relating to the transitional committee come into force on the passing of the bill.
Part III provides:
(a) For the abolition, on 1 July 1992, of the Nelson-Marlborough Region;
(b) For the dissolution, on 1 July 1992, of the Nelson-Marlborough Regional Council;
(c) For the Marlborough District Council, the Nelson City Council, and the Tasman District Council to become, on 1 July 1992, unitary authorities able to perform both the functions, duties, and powers of territorial authorities and regional councils;
(d) For the inclusion of the Kaikoura District in the Canterbury Region.

Part IV: Amendments to Local Elections and Polls Act 1976
Part IV (which comes into force on the passing of the bill) makes miscellaneous amendments to the Local Elections and Polls Act 1976.

Part V: Amendments to Rating Powers Act 1988
Part V, which comes into force on 1 July 1992, makes miscellaneous amendments to the Rating Powers Act 1988.
The most significant amendment made in Part V is the amendment made by clause 161, which allows the remission or postponement of rates for land voluntarily protected for natural, historic, or cultural purposes.

Taxation Reform (No. 4)
This bill proposes amendments of a miscellaneous character to the following Acts:
(a) The Income Tax Act 1976:
(b) The Goods and Services Tax Act 1985:
(c) The Estate and Gift Duties Act 1968:
(d) The Stamp and Cheque Duties Act 1971:
(e) The Inland Revenue Department Act 1974:
(f) The Accident Compensation Act 1982.

A number of the amendments give effect to recommendations of the Consultative Committee on Tax Simplification.
The bill provides the annual confirmation of rates of income tax and excess retention tax for the 1991–92 income year.

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Government Notices

Agriculture and Fisheries

Fisheries Act 1983

Fisheries (Foveaux Strait Dredge Oyster Fishery Suspension) Notice No. 4 1991

Pursuant to section 47 of the Fisheries Act 1983, the Minister of Fisheries (acting on the recommendation of the Director-General of Agriculture and Fisheries, and after informing the Fisheries Authority and the Fishing Industry Board) hereby gives the following notice:

Notice

1. Title and commencement—(1) This notice may be cited as the Fisheries (Foveaux Strait Dredge Oyster Fishery Suspension) Notice No. 4 1991.
   (2) This notice shall come into effect on the 1st day of March 1992.

2. Interpretation—In this notice:
   (a) the term “Foveaux Strait dredge oyster fishery” means the oyster fishery in Foveaux Strait as declared to be a