NEW ZEALAND GAZETTE

No. 166

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. 97/84 is issued on 18 November 1997. It relates to demutualisation, and the application of sections 61 and 63 and the definitions of “disposition of property” and “gift” in section 2 (2) 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. 97/85 was issued on 18 November 1997. It relates to demutualisation, and the application of section CF 1, the definition of “dividend” in section CF 2 (1) and the definition of “shareholder” 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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Internal Affairs

Local Government Act 1974

Local Government Boundary Alteration Notice (No. 2) 1997

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

Notice

1. Title—This notice may be cited as the Local Government Boundary Alteration Notice (No. 2) 1997.

2. Seaward boundaries altered—(1) The boundaries of the districts listed in Schedule 1 are altered by including in those districts all that area situated between the existing seaward boundary of each district and the line of mean low water springs.

(2) For the purposes of clause 2 (1), wherever the boundary of any district listed in Schedule 1 meets the boundary of another territorial authority district at the mean high water mark, the boundary of the first mentioned district extends from that point along a line running at 90 degrees from the line of the mean high water mark to the point where the boundary meets the line of mean low water springs.

(3) Nothing in this notice shall have the effect of excluding from any district listed in Schedule 1 any area included in that district before this notice comes into force.

Schedule 1

Boundaries Altered
North Shore City.
Waitakere City.

Dated this 17th day of November 1997.

MAURICE WILLIAMSON, Minister of Local Government.

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Marriage Act 1955

Marriage Celebrants for 1997 Notice No. 30

Pursuant to the provisions of section 11 of the Marriage Act 1955, the following names of marriage celebrants within the meaning of the said Act are published for general information:

Clark, Colin, 10A Rimu Road, Mangere Bridge, Auckland.
Clark, Marie, 10A Rimu Road, Mangere Bridge, Auckland.
Darragh, Jillian Carole, Rangitawa, Halcombe.
Dixon, Molena Zephine Elaine, 19 Reeve Road, Owhata, Rotorua.
Fowler, Hurleen, 36 York Street, Picton.
McGregor, Annie, 4 Edgecombe Street, Hamilton.
Morrison, Basil James, 38 Hill Street, Paeroa.
Murphy, Gaye Noreen, 106 Eivers Road, Whakatane.
Roy, Eric, Te Tipua, Gore.
Sherman, Elizabeth Ann, Journeys End Station, Koranga Valley, R.D., Matawai.
Stables, Gail Patricia, 111 Balmoral Drive, Tokoroa.
Stephens, Leslie, 30A Chelmsford Street, Ngaio, Wellington.
Wilson, Megan Stephanie, Two Mile, Hokitika.

Dated at Lower Hutt this 25th day of November 1997.

B. E. CLARKE, Registrar-General.

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Marriage Celebrants for 1997 Notice No. 31

Pursuant to the provisions of section 13 of the Marriage Act 1955, it is hereby notified that the following names have been removed from the list of marriage celebrants under section 10 of the Act:

Brown, Barney, Church of Jesus Christ of Latter-Day Saints.
Gray, Murray Hartnell, Faith Fellowship.

Dated at Lower Hutt this 25th day of November 1997.

B. E. CLARKE, Registrar-General.

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Marriage Celebrants for 1997 Notice No. 32

Pursuant to the provisions of section 10 of the Marriage Act 1955, the following names of marriage celebrants within the meaning of the said Act are published for general information:

Burgess, John Frederick Lloyd, Baptist.
Carney, Stephen, Anglican.
Cave, Caroline Dorothy, New Life Christian Fellowship.