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NEW ZEALAND GAZETTE

5. Power to authorise taking of fisheries resources for mahi kaimoana—The Kaitieki may authorise any individual to take fisheries resources managed under the Fisheries Act 1996, other than those fisheries resources that are taken in fresh water, for mahi kaimoana purposes from within the whole or any part of the area/rohe moana. No mahi kaimoana of fisheries resources may take place in the area/rohe moana without authorisation from the Kaitieki.

6. Area of shared management—Te Whanau-a-Hunaara and the Kaitieki acknowledge there will be shared management of, and responsibility for, mahi kaimoana with Nga Whanau Hapū o te Riu o Waiapu for an area around Whangaokeno (East Island) once this collective has had its Tangata Kaitiaki/Tiaki confirmed by the Minister responsible for the Fisheries (Kaimoana Customary Fishing) Regulations 1998.

Dated at Nelson this 17th day of May 2002.

K. DRUMMOND, Senior Fisheries Management Advisor, Ministry of Fisheries.

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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. 02/02 was issued on 20 March 2002. It relates to the establishment and operation of a superannuation fund and section HH 3 (5) of the Income Tax Act 1994. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 5, of May 2002.

3. From 29 May 2002, a copy of the ruling may be obtained by writing to the Manager, Field Liaison & Communication (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

MARTIN SMITH, 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. 02/03 was issued on 20 March 2002. It relates to the establishment and operation of a unit trust and section CF 3 of the Income Tax Act 1994. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 5, of May 2002.

3. From 29 May 2002, a copy of the ruling may be obtained by writing to the Manager, Field Liaison & Communication (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

MARTIN SMITH, 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. 02/04 was issued on 28 March 2002. It relates to an investment product and various sections of the Income Tax Act 1994 and the Goods and Services Tax Act 1985. It will appear in Inland Revenue’s Tax Information Bulletin, Vol. 14, No. 5, of May 2002.

3. From 29 May 2002, a copy of the ruling may be obtained by writing to the Manager, Field Liaison & Communication (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.

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, Her Excellency the Governor-General has been pleased to appoint Arthur William Middleton, 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 District Courts Act 1947, for a term of one year on and from 13 May 2002.

Dated at Wellington this 13th day of May 2002.

MARGARET WILSON, Attorney-General.

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Acting District Court Judge Appointed

Pursuant to section 10A of the District Courts Act 1947, Her Excellency the Governor-General has been pleased to appoint Barry Neil Morris, 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, for a term of two years on and from 16 May 2002.

Dated at Wellington this 13th day of May 2002.

MARGARET WILSON, Attorney-General.

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Acting District Court Judge Appointed

Pursuant to section 10A of the District Courts Act 1947, Her 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, at such place or places and for such period or periods only as the Chief District Court Judge may fix, pursuant to section 10A of the District Courts Act 1947, for a term of one year on and from 2 June 2002.

Dated at Wellington this 13th day of May 2002.

MARGARET WILSON, Attorney-General.

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