NEW ZEALAND GAZETTE

No. 13

Inland Revenue

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. 97/8 was issued on 30 January 1997. It relates to the gift duty implications of an amalgamation and the application of the definition of "gift" in section 2 (2) and section 63 of the Estate and Gift Duties Act 1968.

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. 97/9 was issued on 5 February 1997. It relates to an insurance product and the definitions of "excepted financial arrangement" and "fringe benefit", and the application of sections BB 4, BB 7, and DJ 11 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. 97/10 was issued on 5 February 1997. It relates to an insurance product and the definitions of "excepted financial arrangement" and "fringe benefit", and the application of sections BD 2, CD 3, and CD 5, and DJ 11 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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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. 97/11 was issued on 7 February 1997. It relates to the issue of capital growth notes, the definitions of "approved issuer", "financial arrangement", "interest", and "money lent", the application of sections FC 1, NG 2, and NG 6 of the Income Tax Act 1994, and section 86G of the Stamp and Cheque Duties Act 1971.

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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Internal Affairs

Local Government Act 1974

Gisborne District Boundary Alteration Notice 1997

Pursuant to section 37P (2) of the Local Government Act 1974, the Minister of Local Government gives the following notice:

Notice

1. Title and commencement—(1) This notice may be cited as the Gisborne District Boundary Alteration Notice 1997.

(2) This notice shall come into force on the 1st day of March 1997.

2. Boundaries of Gisborne District—The boundaries of the Gisborne District are hereby altered by including in that district all islands, islets and rocks adjacent to the seaward boundary of the district.

Dated this 31st day of January 1997.

HON. CHRIS FLETCHER, Minister of Local Government.

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