142
NEW ZEALAND GAZETTE
No. 3

First Schedule

Date of Notice
17 August, 1993
19 November 1993
17 November 1993

Reference
New Zealand Gazette, 19 August 1993, No. 124, page 2471.
New Zealand Gazette, 25 November 1993, No. 172, page 3522.
New Zealand Gazette, 14 November 1994, No. 121, page 3571.

Second Schedule

Date of Notice
6 July 1993

Reference
New Zealand Gazette, 8 July 1993, No. 103, pages 1959 and 1960

Third Schedule

Western Bay of Plenty Crown Health Enterprise, Eastern Bay of Plenty Crown Health Enterprise and Southern Bay of Plenty Crown Health Enterprise: including Tauranga, Western Bay of Plenty, Rotorua, Kawerau, Whakatane and Opotiki Districts, as constituted by the Local Government (Bay of Plenty) Reorganisation Order 1989.

Fourth Schedule

Raymond Watson, manager of Rotorua.
Katerina Goodwin, medical practitioner of Tauranga.
Pamela Veronica Greenaway, manager of Opotiki.

Dated at Wellington this 10th day of January 1995.

JUDITH JOHNSTON, Acting Director-General.

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Section 92 of the Mental Health (Compulsory Assessment and Treatment) Act 1992

Pursuant to section 92 of the Mental Health (Compulsory Assessment and Treatment) Act 1992, I, Judith Anne Johnston, Acting Director-General of Health, hereby give notice as follows:

Notice

1 The notice referred to in the Schedule is hereby amended by replacing the words “Michael Edward Kingston, medical practitioner of Gisborne” with the words “Sellupperumage Noel Fernando, medical practitioner of Gisborne” in the right hand column of the Schedule to the notice specified in the Schedule to this notice.

Schedule

Date of Notice
6 July 1993

Reference
New Zealand Gazette, 8 July 1993, No. 103, pages 1959 and 1960.

Dated at Wellington this 10th day of January 1995.

JUDITH JOHNSTON, Acting Director-General.

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Inland Revenue

Inland Revenue Department Act 1974

Resident Withholding Tax on Interest

Cancelled Certificates of Exemption for the Quarter Ended 31/12/94

IRD Number

10-000-351 10-020-638 10-054-893 10-478-782
11-243-762 11-656-978 13-239-819 13-266-239
13-560-188 13-809-771 16-302-104 19-317-927
19-727-845 21-008-885 21-073-415 24-016-943

27-411-207 28-761-988 29-749-374 30-519-582
31-694-718 31-694-991 33-619-743 35-285-466
36-732-751 36-732-925 36-736-646 38-200-534
43-194-836 44-321-106 46-463-781 48-818-520
47-076-544 47-492-726 47-940-869 48-244-718
49-981-058 50-393-550 51-498-496 51-498-505
51-498-518 51-498-526 51-498-534 51-498-542
51-498-550 51-498-569 51-498-577 51-498-585
51-498-607 51-921-356 52-124-140 52-383-358
52-385-652 52-389-534 52-600-189 52-756-855
52-783-410 53-670-474 55-008-965 55-012-342
55-146-314 55-173-648 55-207-399 55-227-675
55-227-918 55-263-825 55-326-207 55-333-432
55-375-526 55-381-747 55-465-894 55-467-978
55-482-195 55-492-050 55-524-858 55-526-095
55-527-172 55-539-642 56-634-088 56-662-138
56-810-005 56-962-018 57-384-972 57-386-339
57-910-550 58-779-148 59-414-291 59-477-749
59-563-416 59-611-941 59-784-730 60-132-046
60-132-267 60-482-454 60-675-503 61-036-695
61-048-065 61-153-594 61-208-569 61-208-615
61-209-034 61-210-253 61-809-961 61-857-648
61-857-753 62-689-919 63-339-717 63-378-380

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Resident Withholding Tax on Interest

Reissued Certificates of Exemption for the Quarter Ended 31/12/94

IRD Number

10-158-745 10-351-421 10-628-628 13-591-393
14-038-507 17-072-323 21-072-338 24-088-603
28-435-762 31-397-464 38-248-561 42-495-085
43-847-309 46-143-167 47-718-864 47-795-222
48-218-105 48-542-301 49-871-236 50-617-823
51-391-489 52-692-849 53-029-140 53-033-156
55-347-654 58-281-069 60-022-151 60-447-322
61-176-438 62-358-955 62-710-217 63-138-770

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Income Tax Act 1976

Determination G27 - SWAPS

This determination may be cited as “Determination G27: Swaps”.

1. Explanation (which does not form part of this determination)

What is a swap?

A swap is an agreement to exchange payment streams over a period of time, and these can involve different interest rate types, payment timing or intervals, currencies and/or commodities. However, this determination only applies to an interest rate swap, interest swap, currency swap (sometimes called a cross currency swap) or a swap that is a combination of these, where all payments are expressed in a currency or two different currencies and there is a fixed actual or notional principal agreed or implicit in respect of each side of the swap. This determination does not apply, for example, to commodity swaps, debt-equity swaps, debt-property swaps, swaps involving more than two currencies, or swaps involving the amortisation or accretion of principal.

A swap has two sides (or legs). In the case of an interest rate swap, one side relates to the obligations of the parties to make payments of amounts calculated by reference to the fixed rate of interest. The other side of the swap will be those obligations relating to the floating rate of interest. In the case of a currency swap, one side of the swap relates to those obligations expressed in one currency, and the other