Regulation and General Notices




26 JUNE

NEW ZEALAND GAZETTE

1909

Regulation Summary

Notice Under the Acts and Regulations Publication Act 1989

Pursuant to the Acts and Regulations Publication Act 1989, notice is hereby given of the making of Regulations as under:

Authority for Enactment Title or Subject-matter Serial Number Date of Enactment Price Code Retail
Public Finance Act 1989 Public Finance (Transfers Between Outputs) Order 2003 2003/138 23/6/03 9-CX $3.60
United Nations Act 1946 United Nations Sanctions (Iraq) Amendment Regulations 2003 2003/139 23/6/03 3-BX $2.10
United Nations Act 1946 Revocation of United Nations Sanctions (Angola) Regulations 1993 2003/140 23/6/03 2-A $1.60
Electricity Amendment Act 2001 Electricity (Transpower’s Transitional Pricing Methodology) Order 2003 2003/141 23/6/03 3-BX $2.10
Fisheries Act 1996 Fisheries (South-East Area Commercial Fishing) Amendment Regulations 2003 2003/142 23/6/03 3-BX $2.10
Bluff Harbour Improvement Act 1952 Bluff Harbour Improvement (Grant of Reclaimed Land) Order 2003 2003/143 23/6/03 2-A $1.60
Airport Authorities Act 1966 Palmerston North International Airport Bylaws Approval Order 2003 2003/144 23/6/03 11-CX $3.60
Radiocommunications Act 1989 Radiocommunications Amendment Regulations 2003 2003/145 23/6/03 13-CX $3.60
Local Government Act 2002 Local Government Elected Members Determination 2003 2003/146 24/6/03 49-D $5.35
Securities Act 1978 Securities Act (Retirement Villages) Exemption Amendment Notice 2003 2003/147 24/6/03 2-A $1.60
Securities Act 1978 Securities Act (Certificates for Securities Transferred Electronically) Exemption Notice 2003 2003/148 24/6/03 3-BX $2.10

Postage and Packaging Charge: Mail Orders

If two or more copies are ordered, the remittance should cover the cash price and the maximum charge for the total value of purchases as follows:

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.

rs4054

General Section

Accounting Standards Review Board

Financial Reporting Act 1993

Notice (No. 33) 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 and Equipment which has been submitted to it by the Institute of Chartered Accountants of New Zealand.

The amendment alters the transitional provisions of FRS-3 by making capitalisation of borrowing costs optional until FRS-3 is superseded by the New Zealand equivalent of IAS 16 Property, Plant and Equipment and IAS 32 Borrowing Costs.

Paragraph 12.12 of FRS-3 is amended to read:

“An entity is not required to comply with the requirement to capitalise borrowing costs (as specified in paragraphs 5.24 to 5.37 of the Standard) until FRS-3 is superseded.”



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2003, No 73


Gazette.govt.nz PDF NZ Gazette 2003, No 73





✨ LLM interpretation of page content

🏛️ Publication of New Regulations

🏛️ Governance & Central Administration
Regulations, Public Finance, United Nations, Electricity, Fisheries, Bluff Harbour, Airport Authorities, Radiocommunications, Local Government, Securities

🏭 Postage and Packaging Charges for Mail Orders

🏭 Trade, Customs & Industry
Mail Orders, Postage, Packaging, Legislation Direct, Bennetts Bookshop

💰 Approval of Amendment to Financial Reporting Standard

💰 Finance & Revenue
Financial Reporting, Accounting Standards, FRS-3, Property Plant and Equipment, Borrowing Costs