8 MAY NEW ZEALAND GAZETTE 1061

Inland Revenue

Tax Administration Act 1994

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. 97/5 entitled “Deductibility of interest on money borrowed to refinance a debt used to acquire shares – meaning of ‘acquired’” will appear in Inland Revenue’s Tax Information Bulletin, Vol. 9, No. 5 of May 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. 97/4 entitled “Interest on money borrowed to pay up uncalled or unpaid capital in a group company – deductibility and meaning of ‘to acquire shares’” will appear in Inland Revenue’s Tax Information Bulletin, Vol. 9, No. 5 of May 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. 97/35 was issued on 28 April 1997. It relates to an investment product, and the application of section OB 1 and the “qualified accruals rules” as defined in section OZ 1 (1) of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996.

3. Product ruling No. 97/35 is essentially the same as product ruling 96/4 issued on 29 February 1996, 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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Internal Affairs

Bylaws Act 1910

Southland District Council Bylaws Confirmed

The following certificate has been executed on the bylaws made by the Southland District Council and named in those certificates.

Signed on the 1st day of May 1997.

Hon. CHRISTINE FLETCHER,
Minister of Local Government.

Certificate of Confirmation

Pursuant to the Bylaws Act 1910, I hereby confirm the Southland District Council Roading Bylaw 1996 and declare that this bylaw came into force on 5 July 1996.

Signed on the 1st day of May 1997.

Hon. CHRISTINE FLETCHER,
Minister of Local Government.

Certificate of Confirmation

Pursuant to the Bylaws Act 1910, I hereby confirm the Southland District Council Property Numbering Bylaw 1996 and declare that this bylaw came into force on 4 October 1996.

Signed on the 1st day of May 1997.

Hon. CHRISTINE FLETCHER,
Minister of Local Government.

Certificate of Confirmation

Pursuant to the Bylaws Act 1910, I hereby confirm the Southland District Council Mobile or Travelling Shops, Hawkers and Stands or Stalls Bylaw 1996 and declare that this bylaw came into force on 4 October 1996.

Signed on the 1st day of May 1997.

Hon. CHRISTINE FLETCHER,
Minister of Local Government.

Certificate of Confirmation

Pursuant to the Bylaws Act 1910, I hereby confirm the Southland District Council Keeping of Animals, Poultry and Bees Bylaw 1996 and declare that this bylaw came into force on 4 October 1996.

Signed on the 1st day of May 1997.

Hon. CHRISTINE FLETCHER,
Minister of Local Government.

Certificate of Confirmation

Pursuant to the Bylaws Act 1910, I hereby confirm the Southland District Council Cemetery Bylaw 1996 and declare that this bylaw came into force on 4 October 1996.

Signed on the 1st day of May 1997.

Hon. CHRISTINE FLETCHER,
Minister of Local Government.

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Local Government Act 1974

Local Government Boundary Alteration Notice 1997

Pursuant to section 37P (2) of the Local Government Act 1974, the Minister of Local Government gives the following notice: