3432 NEW ZEALAND GAZETTE No. 147

Inland Revenue

Income Tax Act 1994

Resident Withholding Tax on Interest

Reissued certificates of exemption for the period 01/07/97 to 30/09/97:

10-108-748 10-110-599 10-143-985 10-386-853
10-390-583 10-471-648 10-606-381 10-671-841
10-888-689 11-196-047 11-928-315 12-270-646
13-037-590 13-411-717 13-065-363 13-611-211
13-853-738 13-915-423 14-068-716 14-116-117
14-451-201 15-586-737 16-870-038 16-962-183
17-800-060 18-113-740 18-619-830 19-093-453
21-209-368 21-439-398 24-166-813 24-429-137
24-666-808 24-817-962 24-954-171 25-273-524
25-400-574 25-792-521 26-635-608 26-635-616
26-928-354 28-757-972 29-286-760 29-337-527
29-917-604 32-202-373 34-829-259 35-503-951
35-620-468 36-987-893 38-267-856 41-698-562
43-023-241 43-206-761 43-637-347 44-362-047
46-226-951 46-790-731 46-851-420 47-490-413
47-815-126 48-138-004 48-441-920 48-825-869
50-677-408 50-624-202 50-782-255 51-036-573
51-207-815 51-360-311 51-503-147 51-616-766
52-000-075 52-519-802 52-711-088 52-832-381
52-929-474 53-195-445 53-226-056 53-952-607
55-006-342 55-054-657 55-054-711 55-074-070
55-115-966 55-145-024 55-179-603 55-290-814
55-509-158 55-942-889 56-160-531 56-378-197
56-551-557 56-975-446 57-299-398 57-339-063
57-380-373 59-618-709 59-897-616 60-257-728
60-811-088 60-601-410 61-241-701 61-259-651
61-401-308 61-635-580 61-694-536 62-402-156
62-575-891 62-730-072 62-999-739 63-573-998
63-925-209 64-072-515 64-459-066 64-515-071
64-547-151 65-800-705 66-217-841

53-072-933 53-073-115 53-494-250 54-990-812
54-997-418 55-004-684 55-004-838 55-004-854
55-004-862 55-004-870 55-005-060 55-005-109
55-005-141 55-005-230 55-005-265 55-009-910
55-009-937 55-015-287 55-015-430 55-016-895
55-025-967 55-026-068 55-032-947 55-032-971
55-033-196 55-033-315 55-033-587 55-037-361
55-045-291 55-045-380 55-045-933 55-046-433
55-082-227 55-149-569 55-170-312 55-177-929
55-180-431 55-244-219 55-288-941 55-351-074
55-380-635 55-408-548 55-420-076 55-497-990
55-503-974 55-943-478 56-506-861 56-687-599
56-719-946 58-217-255 59-476-661 59-596-942
59-606-883 59-639-609 60-111-744 60-447-322
60-977-801 61-021-841 61-518-517 61-778-330
61-923-268 52-868-058 62-886-471 63-005-959
63-397-091 63-993-484 64-752-742 65-612-615
65-661-721 66-380-726 66-778-703 66-890-120
67-064-593 67-292-413 67-316-088 67-926-668
68-476-666 68-700-906

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Resident Withholding Tax on Interest

Cancelled certificates of exemption for the period 01/07/97 to 30/09/97:

10-009-898 10-160-197 10-351-421 10-801-559
10-872-758 10-947-359 12-545-797 13-021-449
13-075-751 13-170-282 13-315-507 13-479-040
15-004-060 17-084-410 18-501-397 21-541-095
22-363-141 23-151-758 23-380-838 23-710-331
24-389-308 25-241-681 25-288-300 27-368-271
27-777-244 28-340-370 37-810-622 39-144-484
41-143-417 42-191-531 43-765-736 48-024-904
48-037-070 48-103-812 48-328-542 49-041-411
49-724-098 49-865-465 48-874-866 50-668-215
50-743-055 51-159-071 51-483-405 51-692-875
51-774-140 51-864-077 51-865-197 51-865-219
51-865-235 51-865-251 51-865-456 51-865-472
51-866-499 51-865-502 51-865-529 51-865-812
51-865-839 51-865-898 51-865-936 51-865-952
51-866-517 51-868-935 51-868-994 51-869-001
51-899-016 51-869-028 51-869-079 51-869-095
51-869-125 51-869-141 51-869-907 51-870-190
51-870-549 51-870-565 51-871-235 51-871-375
51-871-391 51-871-480 51-871-502 51-872-436
51-872-517 51-872-703 51-873-912 51-874-544
51-875-524 52-692-849 52-798-992 52-994-470
53-067-350 53-067-816 53-707-891 53-069-053
53-069-231 53-069-991 53-072-550 53-072-577
53-072-593 53-072-682 53-072-747 53-072-852

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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. 97/76 was issued on 3 October 1997. It relates to demutualisation and the receipt of shares and options by policyholders, and the application of sections HH 3, HH 6, and definitions within 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. 97/74 was issued on 1 October 1997. It relates to the establishment of a superannuation scheme, and the application of section HH 3 (5) and the definitions of “superannuation fund” and “qualifying trust” 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. 97/73 was issued on 3 October 1997. It relates to the tax implications of the building and operation of villas in Fiji, and the application of sections BD 2, CD 3, CD 5, CF 2 and HH 3 (5) 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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