5 DECEMBER NEW ZEALAND GAZETTE 4635

value—(1) Subject to this clause, as from the date this notice comes into effect, any commercial fisherman who but for section 28ZG of the Fisheries Act 1983, could be required under section 28ZD of that Act to pay the deemed value of any fish that is specified as a bycatch species in this notice, may, not later than 15 days after the end of the month in which the fish were taken, by notice in writing, offer the Chief Executive of the Ministry of Fisheries a lease or sub-lease of the right to take fish, under any quota held or leased by that commercial fisherman that are specified in the Schedule to this notice as a target species in relation to that bycatch species.

(2) The ratios specified in the Schedule to this notice, are the ratios at which a lease or sublease of quota of the target species may be accepted in relation to the amount of the bycatch species for which the offer of quota is made, (e.g., if a fisher could be required to pay deemed value for 1 tonne of Ele 3 and wishes to offer a lease of Sch 3 then the amount that can be offered is 1 tonne × 1.33 = 1.33 tonnes of Sch 1).

(3) The bycatch species must have been taken while fishing for the target species using the method or any of the methods specified in the Schedule, (e.g., in the case of the above example, the Ele 3 bycatch must have been taken using the method of setnetting).

(4) Any offers that relate to bycatch species as specified in this notice must relate to fishing that has occurred in the months of November and December 1996.

Revocation—The Fisheries (Bycatch Trade-off) Notice (No. 3) 1996 (F36) appearing in the New Zealand Gazette on 8 August 1996, No. 82, page 2178 is hereby revoked.

Dated this 3rd day of December 1996.

A. J. HORE, Policy Manager North (acting pursuant to delegated authority).

S.R. 1986/267
† S.R. 1990/214

Schedule

Quota Management Area 3—South-East (Coast)

Quota Management Area 4—South-East (Chatham Rise)

Quota Management Area 5—Southland

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Health

Food Act 1981

Section 11G of the Food Act 1981: New Zealand Food Standard 1996, Amendment No. 1

The New Zealand Food Standard 1996, Amendment No. 1 was issued by the Minister of Health on 3 December 1996.

This standard is available for inspection and copies can be obtained free of charge, from the Food and Nutrition Section of the Ministry of Health, 133 Molesworth Street, Wellington.

Copies of the material incorporated by reference in this standard, i.e., the Australian Food Standards Code, are also available for inspection by members of the public, free of charge, at the same address.

This amendment incorporates by reference an amendment to the Australian Food Standards Code that permits titanium dioxide as a colouring. It will come into force on the 28th day after the date of this notification.

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Inland Revenue

Tax Administration Act 1994

Notice of Public Ruling

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

2. Public ruling No. 96/11 entitled “G.S.T. - Input tax deductions for finance lease financiers and the appropriate method for section 21 adjustments” will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 10 of December 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).

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