1694 NEW ZEALAND GAZETTE No. 70

recommendation of the Medical Council of New Zealand, hereby prohibit the prescribing of controlled drugs by

Dr Paul Arthur Searle, medical practitioner of Hamilton.

Dated at Wellington this 30th day of June 1997.

NEIL KIRTON, Associate Minister of Health.

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Inland Revenue

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. 97/56 was issued on 1 July 1997. It relates to the repurchase and cancellation of shares, and the application of sections CF 3 (1) (b) 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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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. 97/57 was issued on 1 July 1997. It relates to the reorganisation of share capital, and the application of various sections and definitions within the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996. It is essentially the same as product ruling No. 96/3, but takes into account the coming into force of the Taxation (Core Provisions) Act 1996, with effect 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. 97/58 was issued on 4 July 1997. It relates to Taylor Paris Group Limited’s Key Person Loyalty Plan, and the application of sections BD 2, CH 3, CI 1, EB 1 and HH 3 of the Income Tax Act 1994, and will be published in Inland Revenue’s Tax Information Bulletin, Vol. 9, No. 7 of July 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. 97/59 was issued on 4 July 1997. It relates to Sovereign Assurance Company Limited’s income protection policy, and the application of sections BD 2 and CD 5 of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996. It is essentially the same as product ruling No. 95/5, but takes into account the coming into force of the Taxation (Core Provisions) Act 1996, with effect 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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Justice

District Courts Act 1947

District and Environment Court Judge Appointed

Pursuant to section 5 of the District Courts Act 1947, and section 250 of the Resource Management Act 1991, His Excellency the Governor-General of New Zealand has been pleased to appoint

Robert Gordon Whiting, barrister and solicitor of Whangarei

to be a District Court Judge, to exercise civil and criminal jurisdiction within New Zealand, and to be an Environment Judge of the Environment Court.

Dated at Wellington this 26th day of June 1997.

PAUL EAST, for Minister of Justice.

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