744 NEW ZEALAND GAZETTE No. 30

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).

go2057

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. 97/27 was issued on 26 March 1997. It relates to Norwich Union Life Insurance (NZ) Limited’s Income Protection Policy (Indemnity Cover), and the application of sections BD 2, CB 5, and CD 5 of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996.

3. Product ruling No. 97/27 is essentially the same as product ruling 95/11 issued on 6 December 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).

go2063

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. 97/28 was issued on 26 March 1997. It relates to Norwich Union Life Insurance (NZ) Limited’s Income Protection Policy (Agreed Value Cover), and the application of sections BD 2, CB 5, and CD 5 of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996.

3. Product ruling No. 97/28 is essentially the same as product ruling 95/12 issued on 6 December 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).

go2062

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. 97/29 was issued on 26 March 1997. It relates to Norwich Union Life Insurance (NZ) Limited’s Income Protection Policy (Business Expenses), and the application of sections BD 2, CB 5, and CD 5 of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996.

3. Product ruling No. 97/29 is essentially the same as product ruling 95/13 issued on 6 December 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).

go2061

Justice

District Courts Act 1947

District Court Judge Appointed

Pursuant to sections 5 and 28B of the District Courts Act 1947, His Excellency the Governor-General has been pleased to appoint

Merelina Letitia Spring Forbes Burnett, barrister and solicitor of Auckland

to be a District Court Judge, to exercise civil and criminal jurisdiction within New Zealand, and to exercise the criminal jurisdiction of the District Courts under Part IIA of the District Courts Act 1947.

Dated at Wellington this 27th day of January 1997.

D. A. M. GRAHAM, Minister of Justice.

go1960

District Court Judge Appointed

Pursuant to sections 5 and 28B of the District Courts Act 1947, His Excellency the Governor-General has been pleased to appoint

Colin John Doherty, barrister and solicitor of Dunedin

to be a District Court Judge, to exercise civil and criminal jurisdiction within New Zealand, and to exercise the criminal jurisdiction of the District Courts under Part IIA of the District Courts Act 1947.

Dated at Wellington this 18th day of February 1997.

D. A. M. GRAHAM, Minister of Justice.

go1959