25 JUNE NEW ZEALAND GAZETTE 1949

under clause 6 (1) (d) of this Determination amounts of $428, $321 and $214 so these amounts will need to be deducted from the amount of $1,070. The amount to be included as gross income will be $107.

The distribution of $1,000 (including withholding tax) received by the Investor from the Unit Trust in respect of the Units held on 31 March 2002 is solely attributable to an excepted financial arrangement. Therefore, it does not have to be considered under the Qualified Accruals Rules, but is gross income as being a dividend.

As can be seen through the two examples, the total amount which is included as gross income is the same between the two Investors, except that the cash basis holder does not have to include the amount until realisation through making a base price adjustment.

This determination is signed by me on the 18th day of June 1998.

MARTIN SMITH, General Manager (Adjudication & Rulings).

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Justice

District Courts Act 1947

Acting District Court Judge Appointed

Pursuant to section 10A of the District Courts Act 1947, His Excellency the Governor-General has been pleased to appoint

Eric Bernard Anderson, retired District Court Judge

to be an Acting District Court Judge, to exercise civil and criminal jurisdiction in New Zealand, and to exercise the criminal jurisdiction of the District Courts under Part IIA of the District Courts Act 1947, at such place or places and for such period or periods only as the Chief District Court Judge may fix, pursuant to the said section 10A of the District Courts Act 1947, from the date hereof until the 1st day of June 1999.

Dated at Wellington this 12th day of June 1998.

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

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Acting District Court Judge Appointed

Pursuant to section 10A of the District Courts Act 1947 and section 7 of the Family Courts Act 1980, His Excellency the Governor-General has been pleased to appoint

Francis William Bremner, retired District Court Judge

to be an Acting District Court Judge, to exercise civil and criminal jurisdiction in New Zealand at such place or places and for such period or periods only as the Chief District Court Judge may fix, pursuant to the said section 10A of the Districts Act 1947, and also to exercise the jurisdiction of the Family Courts, pursuant to the said section 7 of the Family Courts Act 1980, for a term of 12 months on and from the 26th day of June 1998.

Dated at Wellington this 12th day of June 1998.

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

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Oaths and Declarations Act 1957

Revocation of Authorisation to Take Statutory Declarations

Pursuant to section 9 of the Oaths and Declarations Act 1957, I hereby revoke the authorisation held by the officers in the service of the Crown named in the Schedule below to take statutory declarations.

Schedule

NEW ZEALAND DEFENCE FORCE

RNZAF Base Ohakea

Commanding Officer Administrative Wing.

RNZAF Base Woodbourne

Commanding Officer Administrative Wing.

Dated at Wellington this 17th day of June 1998.

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

(Adm. 3/28/3/18)

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Officers of the New Zealand Defence Force Authorised to Take Statutory Declarations

Pursuant to section 9 of the Oaths and Declarations Act 1957, I hereby authorise the holders for the time being of the offices in the service of the Crown specified in the Schedule below to take statutory declarations under the said Act.

Schedule

NEW ZEALAND DEFENCE FORCE

Air Staff

Coordination 3.

RNZAF Base Ohakea

Commanding Officer Base Wing.

Deputy Flight Commander Administrative Flight.

Dated at Wellington this 17th day of June 1998.

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

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