490 NEW ZEALAND GAZETTE No. 16

Total Value of Purchases Maximum Charge
$12.00 and less $1.75 p&p
$12.01 to $30.00 $3.50 p&p
$30.01 and greater $5.50 p&p

Copies can be bought or ordered by mail from Legislation Direct, P.O. Box 12-418, Wellington. Please quote title and serial numbers. Prices for quantities supplied on application. Copies are also available over the counter at the following locations:

Bennetts Bookshop Limited: Bowen House, Lambton Quay (P.O. Box 5334), Wellington; Bennetts Campus Bookcentre, Commerce House, 360 Queen Street (P.O. Box 5513, Wellesley Street), Auckland; Centreplace, Bryce Street (P.O. Box 928), Hamilton; 38-42 Broadway Avenue (P.O. Box 1820), Palmerston North; 111 Cashel Street (Private Bag), Christchurch 1; and located in Whitcoulls, 143 George Street (P.O. Box 1104), Dunedin.

rs1221

General Section

Deloitte Touche Tohmatsu

Financial Reporting Act 1993

Notice (No. 30) of Approval of an Amendment to Approved Financial Reporting Standard (No. 3)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board has approved, for the purposes of the Act, an amendment to

FRS-3: Accounting for Property, Plant & Equipment

which has been submitted to it by the Institute of Chartered Accountants of New Zealand.

The amendment extends the transitional provisions relating to the requirement to capitalise borrowing costs by the addition of paragraphs 12.12 and 12.13 which delay the application of paragraphs 5.24 to 5.37 until periods ending on or after 31 March 2004.

The approved amendment:

• is to apply to accounting periods and interim accounting periods ending on or after 31 March 2002; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of FRS-3 as amended may be inspected free of charge at, or purchased from, the offices of the Institute of Chartered Accountants of New Zealand, 40 Mercer Street (P.O. Box 11-342), Wellington, and 27-33 Ohinerau Street (P.O. Box 3334), Auckland.

Dated this 15th day of February 2002.

JOHN C. HAGEN, Chairman, Accounting Standards Review Board.

gs1223

Meat New Zealand

Meat Board Act 1997

European Union High Quality Beef Reserved Quota Allowance Applications for the 2002/2003 Quota Year

In accordance with the Quota Allowance Allocation System in respect of European Union High Quality Beef Tariff Rate Quota, up to 3% of the total quota available to New Zealand is set aside as Reserved Quota Allowance for possible allocation to new entrants.

The closing date for applications from new entrants (including year 2 and year 3 new entrants) for Reserved Quota Allowance for the 2002/2003 Quota Year is 1 March 2002.\n
Applications must be made in writing on Form 7 or 8, section 18 of the Quota Manual (October 2001 edition). Printable copies of the appropriate application forms are available from Meat New Zealand’s web site at http://www.meatnz.co.nz/wdbctx/corporate/exporting.home

The applicant must provide:

• An application fee of $250.00 + G.S.T. (non-refundable).
• Meat New Zealand Export Licence number.
• Evidence of procurement details with accompanying letter.
• Evidence of ability to process at a European Union listed plant or ability to toll process with accompanying letter(s).
• Evidence of marketing arrangements with accompanying letter(s).

Please direct any inquiries by telephone to Mary Malone on (04) 474 0838 or Ben O’Brien on (04) 474 0839.

Dated at Wellington this 19th day of February 2002.

A. DOMETAKIS, Board Secretary, New Zealand Meat Board.

gs1225

Pipfruit Growers NZ Incorporated

Commodity Levies (Pipfruit) Order 2000

Pipfruit growers and collection agents are advised that the levy rate for the 1 November 2001 to 31 October 2002 season has been set at 1.0 cents per kilogram of pipfruit (plus G.S.T.). This is the same rate as for the previous year.

A “grower” means the occupier of land that is used for growing trees for the production of pipfruit, from which there was harvested at least 1000 kilograms of pipfruit during the year ending with the previous 31st day of October.