NEW ZEALAND GAZETTE

No. 74

1384

Name and Strength | Form | Name and Address of Manufacturer | Proprietary Name (if any)

--- | --- | --- | ---
Cefpodoxime proxetil 130.45 mg equivalent to 100 mg cefpodoxime | Tablet | USIPHAR, Compeigne, France | Orelox
Methyl salicylate 26.0% w/w, menthol 7.0% w/w | Gel | Ross Cosmetics Pty Limited, Tullamarine, Victoria, Australia | Denconub Extra Strength Luborant
Potassium chloride 37.5 mg, magnesium chloride 3.528 mg, calcium chloride 9.972 mg, potassium phosphate dibasic 48.23 mg, Potassium phosphate monobasic 21.97 mg, sodium fluoride 0.258 mg in 60 ml | Oral solution | Antigen Pharmaceuticals Limited, Roscrea, Co. Tipperary, Ireland |
Azelaic acid 20% | Cream | Schering AG, Germany | Skinoren
Dibasic potassium phosphate 740 mg, monobasic potassium phosphate 205 mg, potassium chloride 112 mg, sodium bicarbonate 84 mg per 100 ml | Electrolyte solution | Baxter Healthcare Corporation, Cleveland, Mississippi, United States of America | Electrolyte solution for Kidney Preservation
Promethazine hydrochloride 3.6 mg, pholcodine 5 mg, pseudoephedrine hydrochloride 20 mg per 5 ml | Linctus | Rhone-Poulenc Rorer Australia Pty Limited, West Footscray | Phensedyl
Tobramycin 40 mg in 1 ml, 80 mg in 2 ml, 20 mg in 2 ml | Solution for injection | David Bull Laboratories Pty Limited, Mulgrave, Victoria, Australia | Tobramycin injection

Dated this 22nd day of May 1993.

C. LOVEACE, Director-General of Health, pursuant to delegation given by the Minister of Health on the 5th day of June 1991.

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Inland Revenue

Income Tax Act 1976

Notice to Make Returns of Income Under the 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 1993 (or other approved balance date) are required from:

(a) Every person who received income over $20,000.

(b) Every person who received income over $9,500 which included:
    - salary, wages, National Superannuation (Guaranteed Retirement Income) or income-tested benefits, and
    - over $1,500 interest.

(c) Every person who received income from business, rents or any other income on which tax was not deducted.

(d) Every person who received income from Withholding Payments.

(e) Every person who received National Superannuation (Guaranteed Retirement Income) and their total other income was more than $3,120.

(f) Every person and, where applicable, the partner of that person within the meaning of section 374A of the Income Tax Act 1976, where either the person or their partner was issued with a Family Support Certificate of Entitlement under Part XIA of that Act.

(g) Every person who received any income which did not have tax deducted at the correct rate as it was earned or received.

(h) Every person who used a Special Tax Code IR 23, or the special shearers codes SSH or SHR.

(i) Every person who was an IR 56 payer.

(j) Every person who received a student loan during the period 1 January 1992 to 31 December 1992.

(k) Every person who was liable to pay Child Support.

(l) Every incorporated and unincorporated body which derived assessable income, unless approved by Inland Revenue as fully exempt from Income Tax.

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

(n) Every person who has been asked by Inland Revenue to send in a return.

(2) Returns may be furnished by posting them to Inland Revenue, preferably to the Processing Centre where the client’s records are held or by delivering them to the nearest Inland Revenue office.

(3) Due dates for furnishing returns of income for the year ended 31 March 1993:

(a) Where income has had tax deducted at the time it was earned or received (i.e. income from salary, wages, benefits, pensions, interest and/or dividends) and no other income whatsoever was derived, returns are due on 7 June 1993. Use the IR 5 return (green).

(b) In all other cases, returns are due on 7 July 1993, or for taxpayers with a late balance date, not later than the 7th day of the 4th month after the balance date.

The returns to use are:

• IR 3 (dark blue) for Individuals.
• IR 3NR (lilac) for Non Residents.
• IR 4 (blue) for Companies.
• IR 6 (red) for Estates and Trusts.
• IR 7 (brown) for Partnerships.
• IR 8 (gold) for Māori Authorities.
• IR 9 (olive) for Clubs and Societies.
• IR 44 (maroon) for Registered Superannuation Funds.