4112

NEW ZEALAND GAZETTE

No. 155

Dated at Wellington this 22nd day of October 1996.

J. P. WILSON, for Director-General of Health.

g06817

Notice of Publication of Annual Report—Pharmaceutical Management Agency Limited (PHARMAC)

Pursuant to section 44A (2) of the Public Finance Act 1989, notice is hereby given that the annual report to Parliament of Pharmaceutical Management Agency Limited (PHARMAC) for the year ending 30 June 1996, has been published.

Copies are available on request from PHARMAC, Level Four, Lambton House, Lambton Quay (P.O. Box 10-254), Wellington.

Dated this 21st day of October 1996.

JAMES HARRIS, Acting General Manager.

g06923

Inland Revenue

Income Tax Act 1994

Notice of Determination of Tax Depreciation Rates

Pursuant to section EG 14 of the Income Tax Act 1994, notice is hereby given that the Commissioner of the Inland Revenue Department has issued “Determination DEP18: Tax Depreciation Rates General Determination Number 18”, pursuant to section EG 4 of the Income Tax Act 1994. The determination may be cited as “Determination DEP18: Tax Depreciation Rates General Determination Number 18”.

Determination DEP18 will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 6 of October 1996.

A copy of the determination is available from Inland Revenue offices.

Dated at Wellington this 1st day of October 1996.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

g06838

Tax Administration Act 1994

Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/28 was issued on 3 October 1996. It relates to a specialist investment fund and the application of sections BB 9, CF 2, CF 3, GB 1, HH 3 and LE of the Income Tax Act 1994, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 6 of October 1996.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

g06839

Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/25 was issued on 30 September 1996. It relates to a specialist investment fund and the application of sections BB 9, CF 2, CF 3, GB 1, HH 3 and LE of the Income Tax Act 1994, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 6 of October 1996.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

g06840

Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/27 was issued on 2 October 1996. It relates to a retirement savings scheme and the application of sections HH 3 (5), JB 3, and the definition of “qualifying trust” in section OB 1 of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

g06841

Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/26 was issued on 1 October 1996. It relates to a superannuation scheme and the application of sections BG 1, CB 9 (f), GB 1, HH 3 (5), JB 2 and JB 3, and the definitions of “beneficiary income”, “qualifying trust” and “tax avoidance arrangement” in section OB 1 of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

g06842

Notice of Product Ruling

1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling No. 96/24 was issued on 26 September 1996. It relates to a superannuation scheme and the application of sections BB 9, CB 9 (f), GB 1, HH 3 (5), JB 2 and JB 3, and the definitions of “beneficiary income” and “qualifying trust” in section OB 1 of the Income Tax Act 1994.

3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

g06843