2770 NEW ZEALAND GAZETTE No. 112

Dated this 11th day of August 1998.

G. R. BOYD, Chief Advisor, Regulation and Safety, pursuant to delegation given by the Minister of Health on the 20th day of February 1997.

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Inland Revenue

Income Tax Act 1994

Notice of Determination of Tax Depreciation Rates

1. This is a notice made under section EG 14 of the Income Tax Act 1994 of a depreciation determination issued by the Commissioner of Inland Revenue under section EG 4 of that Act.

2. “Determination DEP39: Tax Depreciation Rates General Determination Number 39” relating to comparators was signed on 5 August 1998, and will appear in Inland Revenue’s Tax Information Bulletin, Vol. 10, No. 8, of August 1998.

3. A copy of the determination may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

MARTIN SMITH, General Manager (Adjudication & Rulings).

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Tax Administration Act 1994

Notice of Withdrawal of Product Ruling

1. This is a notice of withdrawal of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling 98/58 is hereby withdrawn, due only to:

   • a change to one of the entities listed, being a party to the Cash Holding Account Agreement, in the Arrangement; and
   • Navigator Nominees Limited not having been defined as NNL in the Arrangement.

   It is replaced by product ruling 98/71, which in all respects other than those above, is identical to product ruling 98/58.

3. Product ruling 98/58 originally applied for the period 6 August 1998 to 31 March 2002, and notice of its making appeared in the New Zealand Gazette of 13 August 1998. It is withdrawn on and from 13 August 1998.

MARTIN SMITH, General Manager (Adjudication & Rulings).

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Notice of Withdrawal of Product Ruling

1. This is a notice of withdrawal of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling 97/88 is hereby withdrawn, due to a change in the repayment periods referred to in the Arrangement and the Assumptions, and a change in the name of the convertible note company. It is replaced by product ruling 98/59.

3. Product ruling 97/88 originally applied to investors in a fund for the period 15 December 1997 to 31 March 2001, and notice of its making appeared in the New Zealand Gazette of 18 December 1997. It is withdrawn on and from 13 August 1998.

MARTIN SMITH, General Manager (Adjudication & Rulings).

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Notice of Withdrawal of Product Ruling

1. This is a notice of withdrawal of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling 97/89 is hereby withdrawn, due to a change in the repayment periods referred to in the Arrangement and the Assumptions, and a change in the name of the convertible note company. It is replaced by product ruling 98/60.

3. Product ruling 97/89 originally applied to investors in a fund for the period 15 December 1997 to 31 March 2001, and notice of its making appeared in the New Zealand Gazette of 18 December 1997. It is withdrawn on and from 13 August 1998.

MARTIN SMITH, General Manager (Adjudication & Rulings).

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Notice of Withdrawal of Product Ruling

1. This is a notice of withdrawal of a product ruling made under section 91F of the Tax Administration Act 1994.

2. Product ruling 97/90 is hereby withdrawn, due to a change in the repayment periods referred to in the Arrangement and the Assumptions. It is replaced by product ruling 98/61.

3. Product ruling 97/90 originally applied to investors in a fund for the period 15 December 1997 to 31 March 2001, and notice of its making appeared in the New Zealand Gazette of 18 December 1997. It is withdrawn on and from 13 August 1998.

MARTIN SMITH, General Manager (Adjudication & Rulings).

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