✨ Medicines Classification and Tax Rulings
NEW ZEALAND GAZETTE
No. 163
Health
Medicines Act 1981
Classification of Medicines
Pursuant to section 106 (1) of the Medicines Act 1981, I, Tuariki John Delamere, Associate Minister of Health, hereby declare the following:
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The medicines listed in Schedule 1 to this notice are classified as prescription medicines.
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The medicines listed in Schedule 2 to this notice are classified as restricted medicines.
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The medicines listed in Schedule 3 to this notice are classified as pharmacy-only medicines.
Every reference to a medicine in this notice applies whether the medicine is synthetic in origin or is from biological or mineral sources.
Unless specific reference is made otherwise, every reference applies also to medicines that are—
(a) Preparations and admixtures containing any proportion of any substance listed in the notice.
(b) Salts and esters of any substance listed in the notice.
(c) Preparations or extracts of biological materials listed in the notice.
(d) Salts or oxides of elements listed in the notice.
Where any reference is modified by a statement of the strength of the medicine, the strength is calculated using the free acid, base, alcohol or element unless specifically stated otherwise.
Schedule 1
Prescription Medicines
atorvastatin
desirudin
eformoterol
ibutilide
irinotecan
letrozole
melatonin
olanzapine
reteplase
ritonavir
ropinirole
stavudine
tacrolimus
tiludronic acid
topiramate
toremifene.
Schedule 2
Restricted Medicines
hydrocortisone and hydrocortisone acetate but no other esters of hydrocortisone; in rectal medicines containing 1% or less by weight of hydrocortisone base and in combination with a local anaesthetic and in a quantity of not more than 35 grams of cream or ointment per container or 12 suppositories per pack.
Schedule 3
Pharmacy-only Medicines
amethocaine: for topical use in medicines containing more than 2%
azelastine: for nasal use
etofenamate
fexofenadine
lithium: for dermatological use in medicines containing 1% or less
paracetamol: in suppositories; in liquid form; in tablet, capsule or powder form containing 500 milligrams or less and in packs containing more than 10 grams; in powder form containing more than 500 milligrams but not more than 1000 milligrams per sachet and not more than 10 grams per pack
penciclovir: for the treatment of herpes labialis.
Dated this 11th day of November 1997.
TUARIKI JOHN DELAMERE, Associate Minister of Health.
GO8356
Inland Revenue
Tax Administration Act 1994
Notice of Product Ruling
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This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
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Product ruling No. 97/83 was issued on 10 November 1997. It relates to an employee share purchase scheme “General Plan”, and the application of sections BG 1, CD 5, CH 2, CH 3, EB 1, GB 1 and the “accrual rules” as defined in section OZ 1 (1) of the Income Tax Act 1994.
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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).
GO8357
Notice of Product Ruling
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This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
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Product ruling No. 97/82 was issued on 10 November 1997. It relates to an employee share purchase scheme “Executive Plan”, and the application of sections BG 1, CD 5, CH 2, CH 3, EB 1, GB 1 and the “accrual rules” as defined in section OZ 1 (1) of the Income Tax Act 1994.
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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).
GO8358
Notice of Product Ruling
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This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
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Product ruling No. 97/81 was issued on 10 November 1997. It relates to an employee share purchase scheme “Invitation Plan”, and the application of sections BG 1,
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VUW Te Waharoa —
NZ Gazette 1997, No 163
NZLII —
NZ Gazette 1997, No 163
✨ LLM interpretation of page content
🏥 Classification of Medicines under Medicines Act 1981
🏥 Health & Social Welfare11 November 1997
Medicines Act 1981, Prescription Medicines, Restricted Medicines, Pharmacy-only Medicines
- Tuariki John Delamere, Associate Minister of Health
💰 Notice of Product Ruling for Employee Share Purchase Scheme - General Plan
💰 Finance & Revenue10 November 1997
Tax Administration Act 1994, Product Ruling, Employee Share Purchase Scheme, Income Tax Act 1994
- Jeffrey Tyler, Assistant General Manager (Adjudication & Rulings)
💰 Notice of Product Ruling for Employee Share Purchase Scheme - Executive Plan
💰 Finance & Revenue10 November 1997
Tax Administration Act 1994, Product Ruling, Employee Share Purchase Scheme, Income Tax Act 1994
- Jeffrey Tyler, Assistant General Manager (Adjudication & Rulings)
💰 Notice of Product Ruling for Employee Share Purchase Scheme - Invitation Plan
💰 Finance & Revenue10 November 1997
Tax Administration Act 1994, Product Ruling, Employee Share Purchase Scheme, Income Tax Act 1994
- Jeffrey Tyler, Assistant General Manager (Adjudication & Rulings)