4730 NEW ZEALAND GAZETTE No. 180

have the same meanings as in section 2 (1) of the Telecommunications Act 1987;

(c) ‘Network’ means the system of radiocommunication and telecommunication facilities which The Radio Network Southern Limited operates or may in future operate, for the purpose of effecting radiocommunication and telecommunication.

(2) In this notice, any reference to an enactment shall be deemed to include reference to all subsequent enactments passed in amendment or substitution for that enactment.

3. Approval as requiring authority in respect of network utility operation—(1) The Radio Network Southern Limited is hereby approved as a requiring authority under section 167 of the Resource Management Act 1991 in respect of the particular network utility operation described in subclause (2) of this clause.

(2) The particular network utility operation for which this approval is granted is:

(a) any radiocommunication or telecommunication facility of its network in respect of any site of which The Radio Network Southern Limited, The Radio Company Limited, or The Radio Network of New Zealand Limited or any subsidiary company (as defined in the Companies Act 1993) of The Radio Network of New Zealand Limited is or may, at any time, become an owner or a holder of any other estate or interest; and

(b) the operation, erection, installation, maintenance, replacement, alteration, improvement, removal and other use of land (within the meaning of section 9 (4) of the Resource Management Act 1991) in respect of any such radiocommunication or telecommunication facility.

Dated at Wellington this 2nd day of December 1996.

HON. S. UPTON, Minister for the Environment.

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Forestry

Forest Disease Control Regulations 1967

Declaration of Infected Area

Pursuant to regulation 4 of the Forest Disease Control Regulations 1967 and to a delegation from the Secretary of Forestry, I, Ross Brooker Morgan, an authorised Forestry Officer acting with the approval of the Minister of Forestry, hereby declare Auckland City to be an infected area in respect of the insect Dicranosterna semipunctata which attacks Acacia species with large phyllode type (broadleaf-like) foliage.

Dated at Mount Maunganui this 6th day of December 1996.

ROSS B. MORGAN, Authorised Forestry Officer.

Note:
The effect of this declaration is to enable the Ministry of Forestry to co-ordinate the treatment of any forest produce infested by Dicranosterna semipunctata. Forest produce means anything that may be affected by the specified insect, and includes plants and foliage material.

For the time being there is no restriction on the movement of large phyllode type Acacia species, from, into or within Auckland City.

Any person wishing to make an inquiry about this matter should contact the Ministry of Forestry, Auckland Office, C.P.O. Box 39. Telephone: (09) 303 3423.

This declaration takes effect upon its first publication in a newspaper circulating in the infected area.

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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 Inland Revenue Department has issued “Determination DEP20: Tax Depreciation Rates General Determination Number 20”, pursuant to section EG 4 of the Income Tax Act 1994. The determination may be cited as “Determination DEP20: Tax Depreciation Rates General Determination Number 20”.

Determination DEP20 will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 10 of December 1996.

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

Dated at Wellington this 5th day of December 1996.

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

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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. 96/35 was issued on 29 November 1996. It relates to an employee share purchase scheme and the application of section CH 2 and the definitions of “convertible note” and “trustee” 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).

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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. 96/36 was issued on 29 November 1996. It relates to an employee share purchase scheme and the application of section CH 2 and the definitions of “convertible note” and “trustee” in section OB 1 of the Income Tax Act 1994 as amended by the Taxation (Core Provisions) Act 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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