NEW ZEALAND GAZETTE

1 MAY

Health

Medicines Act 1981

Classification of Medicines

Pursuant to section 106 (1) of the Medicines Act 1981, I, Neil Kirton, Associate Minister of Health, hereby declare the following:

1. The medicines listed in Schedule 1 to this notice are classified as prescription medicines.

2. The medicines listed in Schedule 3 to this notice are classified as pharmacy-only medicines.

Every reference to a medicine in this notice applies whether the medicine is synthetic in origin or is from biological or mineral sources.

Unless specific reference is made otherwise, every reference applies also to medicines that are—

(a) Preparations and admixtures containing any proportion of any substance listed in the notice.

(b) Salts and esters of any substance listed in the notice.

(c) Preparations or extracts of biological materials listed in the notice.

(d) Salts or oxides of elements listed in the notice.

Where any reference is modified by a statement of the strength of the medicine, the strength is calculated using the free acid, base, alcohol or element unless specifically stated otherwise.

Schedule 1

Prescription Medicines

desirudin

eformoterol

ibutilide

melatonin

reteplase

ritonavir

tacrolimus

tiludronic acid

topiramate

toremifene.

Schedule 3

Pharmacy-only Medicines

fexofenadine

penciclovir; for the treatment of herpes labialis.

Dated this 19th day of April 1997.

NEIL KIRTON, Associate Minister of Health.

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Inland Revenue

Income Tax Act 1994

Tax Administration Act 1994

Who Must File a Tax Return?

Notice to File Returns of Income Under the Tax Administration Act 1994 and the Income Tax Act 1994

The Commissioner of Inland Revenue gives notice to those who must file returns under the terms of the Tax Administration Act 1994 and the Income Tax Act 1994, as follows:

1. Returns of income for the year ended 31 March 1997 (or other approved balance date) are required from:

   (a) Every person who received income over $34,200.

   (b) Every person who received New Zealand Superannuation and more than $3,412.50 of other income (including 50% of non-taxable pensions).

   (c) Every person who had a Student Loan balance before 31 December 1996, except those who repaid the loan in full by 31 March 1996.

   (d) Every person who was required to pay child support.

   (e) Every person, and the partner of a person who was issued with a Family Assistance Certificate of Entitlement, or received Family Assistance with an income-tested benefit from NZISS and whose family income was over $20,000.

   (f) Every person who received income that did not have the correct rate of PAYE or RWT deducted from it.

   (g) Every person who used a special tax code (IR 23), or the special shearers' codes SSH or SHR.

   (h) Every person who was an IR 56 taxpayer.

   (i) Every person who received income from withholding payments (IR 13 certificate).

   (j) Every person who received income from business, rents or any other income with no tax deducted before receipt of that income.

   (k) Every company, partnership, estate, trust, Maori Authority or any other incorporated or unincorporated body, that is not:

   • approved by Inland Revenue as fully exempt from income tax; or
   • a non-active company that meets the conditions for an IR 4NA Declaration.

   (l) Every person who has been asked by Inland Revenue to send in a return.

2. Returns may be filed electronically, posted or delivered to Inland Revenue.

3. Due dates for filing returns of income for the year ended 31 March 1997 are:

   (a) 7 June 1997, in cases where all income has had tax deducted at the time it was earned or received (i.e. income from salary, wages, benefits, pensions, interest and/or dividends) and no other income whatsoever was generated. Use the IR 5 return (green).

   (b) 7 June 1997, in all other cases. For taxpayers with a late balance date, not later than the 7th day of the 4th month after the balance date. The returns to use are:

   • IR 3 (light grey) for individuals.
   • IR 3NR (lilac) for non-residents.