23 DECEMBER
NEW ZEALAND GAZETTE
4659

standard grade, but are presented for the information of growers, packers and exporters.

1.1 It is the responsibility of the exporter to ensure the produce exported meets the legal requirements of the importing country and the specification of the importer and that the produce be substantially free of pest and disease.

1.2 Handling and Packing:

(a) Packing of shipping containers in the field is not acceptable.

(b) Fruit should not be cut or harvested in rain or damp conditions. Full bins should be protected from inclement weather.

(c) Avoid the possibility of sunburn following cutting and during harvesting. Packed bins should be protected from the sun at all times.

(d) After harvesting it is desirable to hold fruit in a shaded airy place for a minimum of 48 hours prior to export packing.

(e) Fruit should be harvested at optimum maturity. Over mature fruit has a greater loss of colour and higher levels of post-harvest decay during and after shipment.

(f) The curing process is to be completed prior to export.

1.3 Export Bin Labels

Each export bin should be labelled with an accurate description of the contents of the bin. This label should only contain the information outlined in Section 1.4 below and the official control mark or inspection stamp of the Official Control Authority.

1.4 Provisions Concerning Marking

Packages shall be marked as per Regulation 24 of the New Zealand Grown Fruit and Vegetables Regulations 1975 and should only contain the following information:

• Identification — Registered mark of grower and packing establishment and exporters’ identification.
• Nature of Produce — Kind and variety.
• Country of Origin — New Zealand.
• Commercial Specification — Grade contents.

Note: Size ranges may also be included on bin labels.

1.5 Container specifications

All fan-ventilated containers used to export buttercup squash shall be fitted with an accurate temperature recorder at the commencement of loading. The recorder shall remain in place until fruit is unloaded.

2. Exemptions

Exemptions to the export marketing strategy for buttercup squash in relation to the packaging specification may be granted by the Director-General, New Zealand Ministry of Agriculture and Fisheries on receipt of a written submission and a recommendation by the New Zealand Buttercup Squash Council Incorporated.

Dated at Wellington this 16th day of December 1992.

P. JOHNSTON, National Manager, (Plants Market Access), of Agriculture and Fisheries, signed pursuant to a delegated authority under section 41 of the State Sector Act 1988.

• S.R. 1975/57.

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Noxious Plants Act 1978

Notice Declaring Spartina (Spartina anglica, S. x townsendii) a Class B Noxious Plant (No. 5196; Ag. 1570-03-3)

1. Pursuant to section 19 of the Noxious Plants Act 1978, the Noxious Plants Council hereby declares spartina (Spartina anglica, S. x townsendii) to be Class B noxious plant in that part of New Zealand lying within the boundaries of the regions of Otago and Southland Regional Council District Noxious Plants Authorities.

2. This notice shall come into effect on the day after its date of notification in the Gazette.

Dated at Wellington this 1st day of December 1992.

J. L. RANDALL, Secretary, Noxious Plants Council.

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Notice Declaring Perennial nettle (Urtica dioica) a Class B Noxious Plant (No. 5197; Ag. 1570-03-3)

1. Pursuant to section 19 of the Noxious Plants Act 1978, the Noxious Plants Council hereby declares perennial nettle (Urtica dioica) to be a Class B noxious plant in that of New Zealand lying within the boundaries of the region of Otago Regional Council District Noxious Plants Authority.

2. This notice shall come into effect on the day after its date of notification in the Gazette.

Dated at Wellington this 1st day of December 1992.

J. L. RANDALL, Secretary, Noxious Plants Council.

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Notice Revoking Classification of Barberry (Berberis glaucocarpa) as a Class B Noxious Plant (No. 5198; Ag. 1570-03-3)

1. Pursuant to section 19 of the Noxious Plants Act 1978, the Noxious Plants Council hereby revokes the declaration of barberry (Berberis glaucocarpa) as a Class B noxious plant in that part of New Zealand lying within the boundaries of the region of Otago Regional Council District Noxious Plants Authority, appearing in the Schedule to the notice entitled Declaration of Class B Noxious Plants in Otago Regional Council District Noxious Plants Authority (No. 4970; Ag. 12/10/18/6) published in the New Zealand Gazette on 22 March 1990, No. 43, page 953.

2. This notice shall come into effect on the day after its date of notification in the Gazette.

Dated at Wellington this 1st day of December 1992.

J. L. RANDALL, Secretary, Noxious Plants Council.

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Inland Revenue

Income Tax (Determinations) Regulations 1987

This anonymous version appears in substitution for the full version of Determination S1: Funding and Hedging Arrangements Denominated in a Foreign Currency in Respect of the Forward Purchase of a Commodity and Payment in Full at the Date of Agreement. The determination was signed by R. D. Adair, Deputy Commissioner, on 8 December 1992.

Funding and Hedging Arrangements Denominated in Foreign Currency in Respect of the Forward Purchase of a Commodity and Payment in Full at the Date of Agreement

This determination may be cited as “Determination S1: Funding and Hedging Arrangements Denominated in a Foreign Currency in Respect of the Forward Purchase of Commodity and Payment in Full at the Date of Agreement”.

1. Explanation (Which does not form part of the Determination)

(1) A has entered into an agreement to purchase a commodity