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NEW ZEALAND GAZETTE, No. 117

4 AUGUST 2005

Adoption of New Zealand Equivalents to International Financial Reporting Standards; and

● a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Early adoption of Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement – The Fair Value Option (together with the consequential amendments) is permitted for annual accounting periods commencing on or after 1 January 2005 but only where an entity complies, or has complied, with New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards, and provided that where an entity applies Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement – The Fair Value Option during this earlier period the consequential amendments shall also be applied for that earlier period.

Copies of Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement – The Fair Value Option (together with the consequential amendments) may be inspected free of charge at, and will be made available for purchase from, the offices of the Institute of Chartered Accountants of New Zealand, 40 Mercer Street (P.O. Box 110-342), Wellington, and 27-33 Ohinerau Street (P.O. Box 3334), Auckland.

Dated this 1st day of August 2005.

WARWICK HUNT, Chairman, Accounting Standards Review Board.

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Notice

1. Title and commencement—(1) This notice may be cited as the Oral Health Practitioners’ (Fees) Amendment Notice 2005 (No. 2) and shall come into force on 1 September 2005.

(2) This notice has the status of a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

2. Fee—The Dental Council of New Zealand sets the following fees, payable to the council, specified in the attached Schedule.

3. Tax—The fees are inclusive of goods and services tax.

Schedule

Fees Payable

Annual practising certificate:

● For dental therapists practising in New Zealand $312.00²

● For dental hygienists practising in New Zealand $394.00²

Dental hygiene registration examination:

● For clinical examination $2,650.00

● For written examination $1,060.00

● For New Zealand Conditions of Practice $250.00

Key to Annotations

¹ Fees are calculated on a cost recovery basis plus a small additional % in the APC fee to build reserves for unforeseen operations such as discipline, competency or judicial review cases.

² This fee covers the period from 1 September 2005 to 31 March 2006. If an APC is required for a lesser period, the APC is apportioned on a monthly basis plus an administrative charge of $50.00.

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Notice of Direction as to Authoritative Support by the Accounting Standards Review Board – New Zealand Equivalent to the IASB Framework for the Preparation and Presentation of Financial Statements (Notice No. 64)

The Accounting Standards Review Board hereby gives a direction, pursuant to section 24 (d) of the Financial Reporting Act 1993, that New Zealand Equivalent to the IASB Framework for the Preparation and Presentation of Financial Statements issued by the Institute of Chartered Accountants of New Zealand has authoritative support within the accounting profession in New Zealand.

Dated this 1st day of August 2005.

WARWICK HUNT, Chairman, Accounting Standards Review Board.

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Dental Council of New Zealand

Health Practitioners Competence Assurance Act 2003

Oral Health Practitioners (Fees) Amendment Notice 2005 (No. 2)

Pursuant to sections 130 to 133 of the Health Practitioners Competence Assurance Act 2003, the following notice is given.

New Zealand Pork Industry Board

Pork Industry Board Act 1997

Levy on Pigs Slaughtered on Licensed Premises 2005/2006

Pursuant to section 35 (3) of the Pork Industry Board Act 1997, notice is hereby given that the levy on pigs slaughtered on licensed premises as from and including 1 October 2005 shall be $4.50 (plus G.S.T.).

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New Zealand Thoroughbred Racing Incorporated

Racing Act 2003

Amendment to the New Zealand Rules of Racing

Pursuant to sections 29 to 32 of the Racing Act 2003, notice is given that the following New Zealand Rules of Racing have been amended: