3988 NEW ZEALAND GAZETTE No. 166

Authority for Enactment | Title or Subject-matter | Serial Number | Date of Enactment | Price Code | Postage and Packaging

--- | --- | --- | --- | --- | ---
Immigration Act 1987 | Immigration (Transit Visas) Regulations (No. 2) 1997 Amendment | 1997/308 | 24/11/97 | 2-A | $1.60
Income Tax Act 1994 | Double Taxation Relief (China) Order 1997 | 1997/309 | 24/11/97 | 4-BX | $2.10
Income Tax Act 1994 | Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No. 3) 1997 | 1997/310 | 24/11/97 | 2-A | $1.60
Education Act 1989 | Student Allowances Amendment Regulations (No. 2) 1997 | 1997/311 | 24/11/97 | 3-BX | $2.10
Health and Disability Services Act 1993 | Health and Disability Services (Health Funding Authority) Order 1997 | 1997/312 | 24/11/97 | 2-A | $1.60
Valuers Act 1943 | Valuers Amendment Regulations 1997 | 1997/313 | 24/11/97 | 2-A | $1.60
Tariff Act 1988 | Tariff (Product Graduation Termination) Amendment Order 1997 | 1997/314 | 24/11/97 | 142-F | $15.35
Customs and Excise Act 1996 | Customs Export Prohibition Amendment Order 1997 | 1997/315 | 24/11/97 | 2-A | $1.60
Securities Act 1978 | Securities Act (Retirement Villages) Exemption (No. 2) Amendment Notice 1997 | 1997/316 | 13/11/97 | 2-A | $1.60
Securities Act 1978 | Securities Act (Canterbury Meat Packers Limited) Exemption Notice 1997 | 1997/317 | 25/11/97 | 2-A | $1.60

Postage and Packaging Charge: Mail Orders

If two or more copies ordered, the remittance should cover the cash price and the maximum charge for the total value of purchases as follows:

Copies can be bought or ordered by mail from Legislation Services, P.O. Box 12-418, Wellington. Please quote title and serial numbers. Prices for quantities supplied on application. Copies are also available over the counter at the following locations:

Bennetts Bookshop Limited: Level One, Whitcoulls Corner Store, Queen Street (P.O. Box 5513, Wellesley Street), Auckland; 111 Cashel Street (Private Bag), Christchurch; located in Whitcoulls, 143 George Street (P.O. Box 1104), Dunedin; 38-42 Broadway Avenue (P.O. Box 138), Palmerston North; Massey University, Palmerston North; located in Whitcoulls, Centreplace, Bryce Street (P.O. Box 928), Hamilton; Bowen House, Lambton Quay (P.O. Box 5334), Wellington.

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General

Accounting Standards Review Board

Financial Reporting Act 1993

Notice No. 16) of Determination in Relation to Local Authorities
Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board (“the board”) has determined in accordance with section 27 (3A) of the Act, that the following Approved Financial Reporting Standards shall apply to all local authorities (as defined in the Act), except where expressly exempted by the terms of a particular standard:

• FRS-1: Disclosure of Accounting Policies (issued 1994)
• FRS-2: Presentation of Financial Reports (issued 1994)
• FRS-4: Accounting for Inventories (issued 1994)
• FRS-5: Accounting for Events Occurring After Balance Date (issued 1994)
• FRS-9: Information to be Disclosed in Financial Statements (revised 1996)
• FRS-10: Statement of Cash Flows (issued 1994)
• FRS-13: Accounting for Research and Development Activities (issued 1995)
• FRS-14: Accounting for Construction Contracts (issued 1994)
• FRS-19: Accounting for Goods and Services Tax (issued 1994)
• FRS-20: Accounting for Shares Issued Under a Dividend Election Plan (issued 1994)
• FRS-24: Interim Financial Statements (issued 1996)
• FRS-26: Accounting for Defeasance of Debt (issued 1995)