134 NEW ZEALAND GAZETTE No. 4

and the application of certain sections within the Income Tax Act 1994, the Goods and Services Tax Act 1985, and the Tax Administration Act 1994, as these relate to non-resident investors.

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. 97/95 was issued on 19 December 1997. It relates to the establishment and operation of an Australian unit trust, and the application of sections CG 15, CI 3 (1) (a) and the definition of “non-taxable bonus issue” in section OB 1 of 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).

go462

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. 97/96 was issued on 19 December 1997. It relates to electricity price discounting, and the application of sections GD 1, GD 2, and BG 1 of 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).

go463

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. 97/97 was issued on 19 December 1997. It relates to electricity price discounting, and the application of sections GD 1, GD 2, and BG 1 of 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).

go464

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. 98/1 was issued on 15 January 1998. It relates to the status of investments in a fund under the international tax rules, and the application of certain sections and definitions 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).

go465

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. 98/2 was issued on 15 January 1998. It relates to investments made into an Index 40 Fund, and the application of certain 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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Justice

Human Rights Act 1993

Alternate Proceedings Commissioner Appointed

Pursuant to section 8 (1) of the Human Rights Act 1993, His Excellency the Governor-General of New Zealand, has been pleased to appoint

Bruce Houlton Slane, C.B.E.,

Human Rights Commissioner of Auckland, as Alternate Proceedings Commissioner of the Human Rights Commission in respect of the matter Peter Edwin Gill Hosking v. Wellington City Transport (trading as Stagecoach Wellington) (CRT 6/95).

Dated at Wellington this 16th day of December 1997.

D. A. M. GRAHAM, Minister of Justice.

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