NEW ZEALAND GAZETTE

No. 50

acting through the Senior Manager, National Operations, Ministry of Education, pursuant to delegated authority, and the proprietor of the following school:

St Peter Chanel School, Otaki.

The said supplementary agreement was executed on the 17th day of May 1995. A copy of the supplementary agreement is available for inspection without charge by any member of the public at the district office of the Ministry of Education, 65 Waterloo Road, Lower Hutt.

Dated at Wellington this 24th day of May 1995.

KATHY PHILLIPS, Senior Manager, National Operations.

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Supplementary Integration Agreement

Pursuant to section 10 of the Private Schools Conditional Integration Act 1975, notice is given that a supplementary integration agreement has been signed between the Minister of Education on behalf of Her Majesty the Queen acting through the Senior Manager, National Operations, Ministry of Education, pursuant to delegated authority, and the proprietor of the following school:

St Theresa’s School, Plimmerton.

The said supplementary agreement was executed on the 17th day of May 1995. A copy of the supplementary agreement is available for inspection without charge by any member of the public at the district office of the Ministry of Education, 65 Waterloo Road, Lower Hutt.

Dated at Wellington this 18th day of May 1995.

KATHY PHILLIPS, Senior Manager, National Operations.

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Supplementary Integration Agreement

Pursuant to section 10 of the Private Schools Conditional Integration Act 1975, notice is given that a supplementary integration agreement has been signed between the Minister of Education on behalf of Her Majesty the Queen acting through the Senior Manager, National Operations, Ministry of Education, pursuant to delegated authority, and the proprietor of the following school:

St Peter Chanel School, Motueka.

The said supplementary agreement was executed on the 17th day of May 1995. A copy of the supplementary agreement is available for inspection without charge by any member of the public at the district office of the Ministry of Education, 123 Victoria Street, Christchurch.

Dated at Wellington this 24th day of May 1995.

KATHY PHILLIPS, Senior Manager, National Operations.

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Inland Revenue

Income Tax Act 1976

Who Must File a Tax Return?—Notice to Make Returns of Income Under the Income Tax Act 1976

In terms of the Income Tax Act 1976, the Commissioner of Inland Revenue gives notice as follows:

1. Returns of income for the year ended 31 March 1995 (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 or income-tested benefits, and
   • over $1,500 interest.

   (c) Every person who received income from business, rents or any other income with no tax deducted before receipt of that income.

   (d) Every person who received income from withholding payments (IR 13 certificate).

   (e) Every person who received New Zealand Superannuation and whose total other income (including interest) was more than $3,120.

   (f) Every person (and their partner in a two parent family) who was issued with a Family Support Certificate of Entitlement under part XIA of that Act.

   (g) Every person who received any income which has tax deducted at the wrong rate as it was earned or received (even if the income was under $20,000).

   (h) Every person who used a special tax code IR 23, or the special shearsers codes SSH or SHR.

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

   (j) Every person who has or had a student loan which was not fully repaid by 31 March 1994.

   (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 trusts, all Maori Authorities, all trustees, executors and administrators, even if a loss being incurred for the year or carried forward from a previous year, means no tax is payable.

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

2. Returns may be filed by posting or delivering them to Inland Revenue.

3. Due dates for filing returns of income for the year ended 31 March 1995 are:

   (a) Where income has had tax deducted at the time it was earned or received (ie income from salary, wages, benefits, pensions, interest and/or dividends) and no other income whatsoever was derived, returns are due on 7 June 1995. Use the IR5 return (green).

   (b) In all other cases, returns are due on 7 July 1995, 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 Maori Authorities.
   • IR 9 (olive) for Clubs and Societies.
   • IR 44 (maroon) for Registered Superannuation Funds.

4. Any person requiring a return form can request one from their local Inland Revenue Office.

5. Any person who is not required under paragraph (1) to furnish a return and who has derived income from employment may choose to furnish a return using form IR 5. A tax refund may arise, if for example:

   • additional rebates or exemptions were not included in the tax code during the year; and/or
   • employment was for part of the year only.

6. Any person or company who does not file an income