1756 NEW ZEALAND GAZETTE No. 79

Name and Strength Form Name and Address of Manufacturer Proprietary Name (if any)

Cimetidine 200 mg, 400 mg, 800 mg Tablets Generics (UK) Limited, Potters Bar, Hertfordshire, Duomet
United Kingdom and Gerard Laboratories, Dublin, Eire

Famciclovir 125 mg, 250 mg Tablets SmithKline Beecham Pharmaceuticals, Magpie Wood, Manor Royal, Crawley, Sussex, England Famvir

Glycerol 85% w/w Enema C B Fleet & Co Inc., Lynchburg, Virginia, Fleet Babylax
United States of America

Glycerol 85% w/w Enema C B Fleet & Co Inc., Lynchburg, Virginia, Fleet Glycerin
United States of America Laxative Rectal
Applicator

Morphine sulphate 30 mg, 60 mg, 90 mg, Capsules, modified release Bard Pharmaceuticals Limited, Cambridge, MST-Mono
120 mg, 150 mg, 200 mg

Azelastine hydrochloride 0.1% w/v Spray, nasal solution Asta Medica AG., Halle-Kunsebeck, Germany Rhinolast

Vigabatrin 500 mg Tablet, film coated Marion Merrel Dow France SA., Bourgoin-Jallieu Cedex, France Sabril

Vigabatrin 500 mg Tablet, film coated Marion Merrel Dow France SA., Bourgoin-Jallieu Sabril
Cedex, France

Sevoflurane 100% Inhalation, volatile liquid Abbott Laboratories (UK) Limited, Sevorane
Queensborough, Kent, England and Abbott SpA., Campoverde di Aprilia, Latina, Italy

Valaciclovir hydrochloride 556 mg Tablet, film coated Glaxo Wellcome Operations, Temple Hill, Valtrex
(equivalent 500 mg valaciclovir) Dartford, Kent, United Kingdom and Glaxo Wellcome Operations, Ware, Hertfordshire, United Kingdom

Valaciclovir hydrochloride 278 mg, 556 mg Tablet, film coated Glaxo Wellcome Operations, Temple Hill, Valtrex
(equivalent 250 mg, 500 mg valaciclovir) Dartford, Kent, United Kingdom and Glaxo Wellcome Operations, Ware, Hertfordshire, United Kingdom

Goserelin acetate 3.6 mg Implant, subcutaneous Zeneca Pharmaceuticals, Macclesfield, Cheshire, Zoladex Injectable
England Implant

Dated this 5th day of June 1998.

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

go=1013

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. 98/14 was issued on 4 June 1998. It relates to loan packages, and the application of section CI (2) (1) and the definition of ‘arrangement’ 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.

MARTIN SMITH, General Manager (Adjudication & Rulings).

go9376

Determination S9: Issue of NZ Co Converting Notes Denominated in Australian Dollars

This determination may be cited as “Determination S9: Issue of NZ Co Converting Notes Denominated in Australian Dollars”.

Explanation (which does not form part of the determination)

1. This determination relates to converting Notes (“the Notes”) issued by NZ Co, a wholly owned New Zealand subsidiary of Parent Co, to the Noteholder to evidence that the Noteholder has provided money to NZ Co.

2. The Notes constitute financial arrangements issued pursuant to an Information Memorandum For the Issue and Private Placement of Converting Notes by NZ Co Dated 17 March 1998. Denominated in Australian Dollars. Each Note forms part of a wider financial arrangement comprising the Note and agreement to purchase shares in Parent Co, and the subsequent purchase of the shares.

3. Subject to the terms of the Note, the money lent by the Noteholder is to be repayable at a future date in cash. Noteholders have an obligation to purchase shares with the Redemption Proceeds in Parent Co, a company listed on a recognised stock exchange, unless NZ Co chooses not to enforce the obligation. If Noteholders are required to purchase shares in Parent Co, the Notes will be redeemed by NZ Co for Face Value and the shares will be issued by Parent Co at a 5 percent discount. If Noteholders are not required to purchase shares with the Redemption Proceeds, the Notes will be redeemed for Face Value and 5 percent additional interest. Prior to Maturity, on the happening of a conversion event, Noteholders can choose to redeem their Notes and purchase shares in Parent Co. Coupon Interest at a fixed rate will be paid in the period between the issue of the Notes and their redemption.

4. Each wider financial arrangement has both a debt component, and equity components which are “excepted financial arrangements” as defined in section OB 1 of the Income Tax Act 1994.