4732 NEW ZEALAND GAZETTE No. 180

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).
608102

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. 96/12 entitled “GST - Time of supply when payment is made by cheque, credit card, charge card or irrevocable letter of credit” 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).
608103

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. 96/3A entitled “Bad debts - writing off debts as bad for G.S.T. and income tax purposes” will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 10 of December 1996. It is essentially the same as public ruling No. 96/3, but takes into account the effects of the Taxation (Core Provisions) Act 1996 which amend the Income Tax Act 1994 from the 1997–98 income year.

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).
608104

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. 95/5A entitled “Relationship between the ‘unit trust’ and ‘qualifying trust’ definitions” will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 10 of December 1996. It is essentially the same as public ruling No. 95/5, but takes into account the effects of the Taxation (Core Provisions) Act 1996 which amend the Income Tax Act 1994 from the 1997–98 income year.

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).
608105

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. 96/2A entitled “Dispositions where the transferor reserves a benefit or advantage in real property: income tax implications” will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 10 of December 1996. It is essentially the same as public ruling No. 96/2, but takes into account the effects of the Taxation (Core Provisions) Act 1996 which amend the Income Tax Act 1994 from the 1997–98 income year.

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).
608106

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. 95/1A entitled “Associated non-profit bodies - $1,000 income tax exemption” will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 10 of December 1996. It is essentially the same as public ruling No. 95/1, but takes into account the effects of the Taxation (Core Provisions) Act 1996 which amend the Income Tax Act 1994 from the 1997–98 income year.

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).
608107

Internal Affairs

Marriage Act 1955

Marriage (Approval of Organisations) Notice No. 14

Pursuant to the Marriage Act 1955, the Registrar-General of Marriages, hereby gives notice as follows:

Notice

1. This notice may be cited as the Marriage (Approval of Organisations) Notice No. 14.

2. The organisations specified in the Schedule hereto are hereby declared to be approved organisations for the purpose of the Marriage Act 1955.

Schedule

City Faith Centre.
Family Life New Zealand.
Muslim Student Association.

Dated at Lower Hutt this 10th day of December 1996.

B. E. CLARKE, Registrar-General.
608161

Marriage (Approval of Organisation) Notice No. 15

Pursuant to the Marriage Act 1955, the Registrar-General of Marriages, hereby gives notice as follows:

Notice

1. This notice may be cited as the Marriage (Approval of Organisation) Notice No. 15.

2. The organisation specified in the Schedule hereto is hereby declared to be an approved organisation for the purpose of the Marriage Act 1955.

Schedule

Interserve.