1 AUGUST
NEW ZEALAND GAZETTE
2017

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 PROV 5: Tax Depreciation Rates Provisional Determination Number 5”, pursuant to section EG 10 of the Income Tax Act 1994. The determination may be cited as “Determination PROV 5: Tax Depreciation Rates Provisional Determination Number 5”.

Determination PROV 5 will appear in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 2 of August 1996.

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

Dated at Wellington this 23rd day of July 1996.

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

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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 DEP 16: Tax Depreciation Rates General Determination Number 16”, pursuant to section EG 4 of the Income Tax Act 1994. The determination may be cited as “Determination DEP 16: Tax Depreciation Rates General Determination Number 16”.

Determination DEP 16 appeared in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 1 of July 1996.

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

Dated at Wellington this 17th day of July 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. 96/16 was issued on 19 June 1996. It relates to the Membership Reward programme of American Express and the application of sections CI 2 (1) and OB 1 (definition of “arrangement”) of the Income Tax Act 1994, and appeared in Inland Revenue’s Tax Information Bulletin, Vol. 8, No. 1 of July 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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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. 96/17 was issued on 17 July 1996. It relates to payment of debts made by a society on behalf of its members and the application of section 3 (1) (ka) of the Goods and Services Tax Act 1985.

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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Justice

Oaths and Declarations Act 1957

Officers in the Department of Inland Revenue Authorised to Take Statutory Declarations

Pursuant to section 9 of the Oaths and Declarations Act 1957, I hereby authorise the holders for the time being of the offices in the service of the Crown specified in the Schedule below to take statutory declarations under the said Act. I also hereby revoke all such previous authorisations held by officers in the Department of Inland Revenue prior to the date of this notice.

Schedule

Department of Inland Revenue

Operations National Office

Child Support:

National Manager Child Support.

National Advisor, Operations Design.

Branch Manager Child Support.

Manager Child Support.

Team Leader Child Support Gisborne.

Corporates:

National Manager Corporates.

Manager Corporates Design.

National Advisor Operations Design.

National Advisor Computer Tax Audit.

Corporates Portfolio Manager.

Others:

Commissioner.

General Manager (Operations).

Group Manager Customer Services.

National Manager Processing.

Manager Technical Development.

National Manager Operations Policy.

National Advisor Business Services.

National Advisor Investigations.

National Advisor RADC.

Manager Strategic Business Relationships.

Manager Cultural Development.

Manager Special Audit.

National Manager Personal Customer Services.

National Advisor Operations Design, Personal Customer Services.

National Manager Business Direct.

National Advisor Operations Design, Business Direct.