14 DECEMBER NEW ZEALAND GAZETTE

(iii) Expenditure for Amalgamated Issuer

As for Example B

Expenditure $9.00

(d) Year Ended 31 March 1998

As for Example B.

Income/Expenditure $9.00

(e) Year Ended 31 March 1999

As the Note matures in this year the base price adjustment (section EH 4 of the Act) is required in respect of both Holder Three and the amalgamated issuer. The formula a – (b + c) is applied:

(i) Income for Holder Three

a = sum of all amounts paid ($16.62, including the final coupon of $3.12 (reduced due to early conversion)).

b = acquisition price

c = income/expenditure in previous years ($14.91)

As all the amounts other than the coupon payments are attributable to the underlying shares and sharemarket value on conversion can be ignored for the purposes of calculating income and expenditure. This effectively gives the Note an acquisition price of $0.91 (for calculation purposes).

Income = a – (b + c)
= $16.62 – ($0.91 + $14.91)
= $0.80

(ii) Expenditure for the Amalgamated Issuer

a = sum of all amounts paid ($25.62)

b = acquisition price

c = income/expenditure in previous years ($22.48)

As all the amounts other than the coupon payments are attributable to the underlying shares, the value attributable to the underlying shares on amalgamation and the sharemarket value on conversion can be ignored for the purposes of calculating income and expenditure. This effectively gives the Note an acquisition price of $2.34 (for accrual purposes).

Expenditure = a – (b + c)
= $25.62 – ($2.34 + $22.48)
= $0.80

This determination is signed by me on the 17th day of November in the year 1995.

MARTIN SMITH, General Manager (Adjucation and Rulings).

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Internal Affairs

Local Government Act 1974

Porirua City Boundary Alteration Notice 1995

Pursuant to section 37(2) of the Local Government Act 1974, the Minister of Local Government gives the following notice:

N o t i c e

1. Title and commencement—This notice may be cited as the Porirua City Boundary Alteration Notice 1995.

2. Boundaries of Porirua City—(1) The boundaries of Porirua City are hereby altered by including all that area situated between the existing seaward boundary of Porirua City and mean low water springs.

(2) For the purposes of subclause (1) of this clause, wherever the boundary of Porirua City meets the boundary of another territorial authority district at the mean high water mark, the boundary of Porirua City shall extend along a line commencing at that point and running at 90 degrees from the mean high water mark to the point where that line meets the mean low water springs.

(3) Nothing in this notice shall have the effect of excluding from Porirua City any area included in that city prior to this notice coming into force.

Dated at Wellington this 12th day of December 1995.

Hon. JOHN BANKS, Minister of Local Government.

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Marriage Act 1955

Marriage Celebrants for 1995, Notice No. 44

Pursuant to the provisions of section 10 of the Marriage Act 1955, the following names of marriage celebrants within the meaning of the said Act are published for general information.

• Aspinall, Richard Gerald, Church of Jesus Christ of Latter-Day Saints.
• Barton, Susan Huhana, Anglican.
• Baynon, Joanne Maree, Salvation Army.
• Cockburn, Dallas Morris, Church of Jesus Christ of Latter-Day Saints.
• Dempsey, Gordon, The Congregational Union of New Zealand.
• Faaita, Faatagi, First Samoan Full Gospel Pentecostal Church Incorporated.
• Faalafi, Maulaolo, Jehovah’s Witnesses.
• Fepuleai, Vase Julio, Church of Jesus Christ of Latter-Day Saints.
• France, Brian, The Congregational Union of New Zealand.
• Garlick, Paul, Associated Churches of Christ in New Zealand.
• Green, Malcolm Lance, Jehovah’s Witnesses.
• Ireland, Leanne Valerie, Church of Soma Gnosis.
• Kershaw, James Michael, Roman Catholic.
• Kingi, Tahi James, Church of Jesus Christ of Latter-Day Saints.
• Kohu, Moana Devina, Anglican.
• Le’ota, Uasi Kakalu, Church of Jesus Christ of Latter-Day Saints.
• Lim, Stanley, Roman Catholic.
• Middlemiss, Robert Garth, Church of Jesus Christ of Latter-Day Saints.
• Mundell, Anthony, Anglican.
• Ngaha, Thomas William, East Tamaki-Otara New Life Revival Centre.
• Paul, Kathleen, Anglican.
• Poipoi, Aaron, Church of Jesus Christ of Latter-Day Saints.
• Pritchard, Pilitati So’oalo, Church of Jesus Christ of Latter-Day Saints.
• Rangihuna, Richard Robert, Brethren.
• Ross, Joan, Presbyterian.
• Smith, Bevan Robert, Brethren.
• Tivalu, Euta, The Pacific Island Assembly of God Church in New Zealand.
• Waight, Thomas Andrew, Presbyterian.
• Wikaira, Bryan, Church of Jesus Christ of Latter-Day Saints.