10 JUNE 2004

NEW ZEALAND GAZETTE, No. 68

1603

to the Occupational Therapy Board for a three-year term
commencing from the date of this notification
Dated at Wellington this 26th day of May 2004.
ANNETTE KING, Minister of Health.
go3657

Radiation Protection Act 1965
Reappointments and Appointment to the Radiation
Protection Advisory Council
Pursuant to section 5 (2) of the Radiation Protection Act
1965, I reappoint

Dr Anthony Ross Marshall
Section 5 (2) (e)

Ian Thomas Hector Ross
Section 5 (2) (f)

and appoint
Dr Sharyn Leigh Shirley MacDonald
Section 5 (2) (d)

as members to the Radiation Protection Advisory Council
for a three-year term of office commencing from the date of
this notification.
Dated at Wellington this 26th day of May 2004.
ANNETTE KING, Minister of Health.
go3656

Inland Revenue
Tax Administration Act 1994
Determination G9C: Financial Arrangements That Are Denominated in a Currency Other Than
New Zealand Dollars: An Expected Value Approach
This determination may be cited as “Determination G9C: financial arrangements that are denominated in a currency other than
New Zealand dollars: an expected value approach”.
This determination cancels and replaces Determination G9B: Financial arrangements that are denominated in a currency other
than New Zealand dollars: an expected value approach.

1. Explanation—(which does not form part of the determination)
   When do you use this determination?
   This determination applies to financial arrangements where the rights and obligations under the financial arrangement
   are fixed or otherwise determined in a currency other than New Zealand dollars (called “NZD”), including variable rate
   financial arrangements that are denominated in a currency other than NZD.
   However, this determination only applies to financial arrangements where the payment dates are known not later than your first
   balance date after you become a party to the financial arrangement, and forward rates for the currency in which the financial
   arrangements are denominated can be determined.
   You must use this determination for the 2003-04 income year and a financial arrangement for which this determination applies
   if:
   ● you are not a member of a group of companies and, on or before the day that is the earlier of 31 July 2004 and the end
   of your accounting period that corresponds to the 2003-04 income year, you give to the Commissioner notice in writing
   that you elect:
   (a) to use this determination; and
   (b) to use Determination G14B: Forward contracts for foreign exchange and commodities: an expected value approach;
   ● you are a member of a group of companies and, on or before the day that is the earlier of 31 July 2004 and the earliest day
   that is the end of an accounting period that corresponds to the 2003-04 income year for a member of the group, the
   members of the group give to the Commissioner notice in writing of an election:
   (a) to use this determination; and
   (b) to use Determination G14B: Forward contracts for foreign exchange and commodities: an expected value approach.
   You must use this determination for the 2004-05 income year and a financial arrangement for which this determination applies
   if:
   ● you entered the financial arrangement after the date of this determination and were required to make a return of your
   income or expenditure for the 2003-04 income year on the basis of this determination, Determination G9B or
   Determination G14A: Forward contracts for foreign exchange and commodities: an expected value approach;
   ● you are not a member of a group of companies and, on or before the day that is the later of 31 July 2004 and the 63rd day
   of your accounting period that corresponds to the 2004-05 income year, you give to the Commissioner notice in writing
   that you elect:
   (a) to use this determination; and
   (b) to use Determination G14B: Forward contracts for foreign exchange and commodities: an expected value approach;
   ● you are a member of a group of companies and on or before the day that is the later of 31 July 2004 and the earliest day that
   is the 63rd day of an accounting period that corresponds to the 2004-05 income year for a member of the group, the
   members of the group give to the Commissioner notice in writing of an election:
   (a) to use this determination; and
   (b) to use Determination G14B: Forward contracts for foreign exchange and commodities: an expected value approach.