16 JANUARY NEW ZEALAND GAZETTE 101

Dated this 6th day of January 1997.

KAREN O. POUTASSI (Dr), Director-General of Health, pursuant to delegation given by the Minister of Health on the 18th day of January 1996.

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New Zealand Food Standard 1996

Section 11G of the Food Act 1981: New Zealand Food Standard 1996, Amendment No. 2

The New Zealand Food Standard 1996, Amendment No. 2 was issued by the Minister of Health on 14 January 1997. This Standard is available for inspection and copies can be obtained free of charge from the Food and Nutrition Section of the Ministry of Health, 133 Molesworth Street, Wellington. Copies of the material incorporated by reference in this standard, i.e., the Australian Food Standards Code, Amendments No. 32 and No. 33, are also available for inspection by members of the public, free of charge, at the same address.

This amendment incorporates by reference Amendment No. 32 and Amendment No. 33 to the Australian Food Standards Code. The effect of the changes is as follows:

• to include additional food additive code numbers and class names
• to permit sodium stearoyl lactylate in desserts and imitation creams
• to permit neohesperidin dihydrochalcone as a flavour
• to permit ascorbic acid, erythorbic acid and their sodium salts as antioxidants in electrolyte drinks and soft drinks
• to change the labelling requirements for aspartame to provide a warning statement for phenylketonurics
• to include a specification for glycine
• to permit new sources of lipases (enzymes that are processing aids)
• to add whipped thickened cream as a product category
• to permit flavourings in coffee and related products
• a variation to the sunset clause on the permission which allows the sale in Australia of food imported from New Zealand which complies with relevant New Zealand food standards. This change is needed because of the later than anticipated introduction of the Trans-Tasman Mutual Recognition Agreement.

The New Zealand Food Standard 1996, Amendment No. 2, will come into force on the 28th day after the date of this notification.

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Inland Revenue

Income Tax Act 1994

Notice of Determination of Tax Depreciation Rates

Pursuant to section EG 14 of the Income Tax Act 1994, notice is hereby given that the Commissioner of Inland Revenue Department has issued “Determination DEP21: Tax Depreciation Rates General Determination Number 21”, pursuant to section EG 4 of the Income Tax Act 1994. The determination may be cited as “Determination DEP21: Tax Depreciation Rates General Determination Number 21”.

Determination DEP21 will appear in Inland Revenue’s Tax Information Bulletin, Vol. 9, No. 1 of January 1997.

A copy of the determination is available from Inland Revenue offices.

Dated at Wellington this 20th day of December 1996.

JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).

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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. 96/48 was issued on 20 December 1996. It relates to a distribution of shares and the application of sections EH 1, EH 4, HH 3 (5) and the definition of “beneficiary income” in section OB 1 of the Income Tax Act 1994 as amended by the Taxation (Core Provisions) Act 1996. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 9, No. 1 of January 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 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. 96/47 was issued on 19 December 1996. It relates to the issue of non-voting redeemable preference shares and the application of various sections within 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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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. 96/46 was issued on 19 December 1996. It relates to the issue of non-voting redeemable preference shares and the application of various sections within 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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