20 MARCH NEW ZEALAND GAZETTE 645

payments under the Employment Contracts Act for humiliation, loss of dignity, or injury to feelings" will appear in Inland Revenue’s Tax Information Bulletin, Vol. 9, No. 3 of March 1997.

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 Public Ruling

1. This is a notice of a public ruling made under section 91D of the Tax Administration Act 1994.

2. Public ruling No. 97/3A entitled "Assessability of payments under the Employment Contracts Act for humiliation, loss of dignity, and injury to feelings" will appear in Inland Revenue’s Tax Information Bulletin, Vol. 9, No. 3 of March 1997. It is essentially the same as public ruling No. 97/3, but takes into account the effects of the Taxation (Core Provisions) Act 1996, which amend the Income Tax Act 1994, from the 1997/98 income year.

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. 97/17 was issued on 6 March 1997. It relates to a life insurance product and the application of sections BD 2 (1)(b) and CB 5 (1)(h) of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996.

3. Product ruling No. 97/17 is essentially the same as product ruling 95/1 issued on 10 July 1995, except that it takes into account the coming into force of the Taxation (Core Provisions) Act 1996, with effect from the 1997/98 income year.

4. 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. 97/18 was issued on 13 March 1997. It relates to the establishment and operation of a unit trust and the application of sections CF 3 (1)(b), CF 3 (7), and CF 3 (14) 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. 97/19 was issued on 13 March 1997. It relates to the establishment and operation of a unit trust and the application of sections CF 3 (1)(b), CF 3 (7), and CF 3 (14) 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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Justice

Justices of the Peace Act 1957

Justices of the Peace Appointed

Pursuant to section 3 (1) of the Justices of the Peace Act 1957, His Excellency the Governor-General has been pleased to appoint the following persons to be Justices of the Peace for New Zealand:

Anderson, Anne Elizabeth Brundell, 135 Eban Avenue, Northcote, Auckland.

Barber, Andrew Stuart, 20 Stafford Avenue, Nelson.

Berge, Carolyn Mary, 13 Holcroft Court, Rangiora.

Berwick, Patricia Elizabeth, Unit 12, Pipitea Mews, 3 Murphy Street, Thorndon, Wellington.

Bitossi, Michael Peter, 39 Pupuke Road, Takapuna.

Bould, Peter Bradley, 78A Arney Road, Remuera, Auckland.

Bradbury-Moore, Sidonie Juanita, 608 Cashel Street, Christchurch 8001.

Brown, Heramaumati Sally, O’Leary Road, Pokeno.

Buttle, Richard Newman, 17 Huntly Road, Campbells Bay, Auckland.

Callinicos, John, 27A Argentine Avenue, Miramar, Wellington.

Cheung, Judith, 3 Icarus Place, Bucklands Beach.

Clark, Edwin Harvey, 41 Trafford Street, Harewood, Christchurch 5.

Crighton, Anna Louisa De Launey, 86 Chester Street, Christchurch 8001.

Day, William Robert, 2 McLintock Street, Johnsonville, Wellington.

Dunnet, Mary Elizabeth, 105 Main Road, Tirau.

Egan, Brian John, Saint John of God Bros., Nash Road, Halswell, Christchurch.

Finlayson, Carroll Elizabeth, Kaiaua, R.D. 3, Pokeno.

Fisher, Brian Oakley, 5 Waikato Place, Tokoroa.

Fizsimons, Peter William, 6 Marigold Place, Mairangi Bay, North Shore City.

Fowler, Judith May, 3 Guinness Street, Timaru.

Freeman, Fay Patricia, Mon Desir A, 3/B 171 Hurstmere Road, Takapuna.

Haines, Andrea Susan, 11 Alison Street, Hamilton.

Halligan, Rosemarie Therese, 30 Olivine Street, Shirley, Christchurch.