5190 NEW ZEALAND GAZETTE, No. 204 8 DECEMBER 2005

• to apply to annual accounting periods commencing on
  or after 1 January 2007;

• permitted in respect of entities which elect to comply, or
  which have complied with New Zealand Equivalent to
  International Financial Reporting Standard 1 First-time
  Adoption of New Zealand Equivalents to International
  Financial Reporting Standards for an annual accounting
  period commencing on or after 1 January 2005 and
  before 1 January 2007, to apply from 1 January 2006;
  and

• Regulations 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 and
Amendments to New Zealand Equivalent to International
Financial Reporting Standard 4 Insurance Contracts
– Financial Guarantee Contracts (together with the
consequential amendments) is permitted for annual
accounting periods commencing on or after 1 January
2005 and before 1 January 2006 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.

Copies of Amendments to New Zealand Equivalent to
International Accounting Standard 39 Financial Instruments
–: Recognition and Measurement and Amendments to
New Zealand Equivalent to International Financial
Reporting Standard 4 Insurance Contracts – Financial
Guarantee Contracts (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 11-342), Wellington, and 27-33 Ohinerau
Street (P.O. Box 3334), Auckland.

Dated this 16th day of November 2005.

WARWICK HUNT, Chairman, Accounting Standards
Review Board.

gs8198

Food Standards Australia New Zealand

Food Standards Australia New Zealand Act 1991

Australia New Zealand Food Standards Code – Amendment No. 84 – 2005

Food Standards Australia New Zealand Act 1991

Preamble

The variations set forth in the Schedule below are variations to Standards in the Australia New Zealand Food Standards Code
published by the National Health and Medical Research Council in the Commonwealth of Australia Gazette, No. P 27, on
27 August 1987, which have been varied from time to time.

These variations are published pursuant to section 23A of the Food Standards Australia New Zealand Act 1991.

Citation

These variations may be collectively known as the Australia New Zealand Food Standards Code – Amendment No. 84 – 2005.

Commencement

These variations commence on gazettal with the exception of Items [1.4] which commences 6 months from Gazettal and [1.5]
and [4.2] which commence 24 months from Gazettal.

SCHEDULE

[1] Standard 1.1A.3 is varied by –

[1.1] omitting subclause 1(1), substituting -

(1) For the matters regulated in this Standard, food must comply with this Standard or Standard 1.2.11, but not a
combination of, or parts, of both.

[1.2] omitting subclause 1(4), substituting -

(4) Subject to subclause 5, this Standard ceases to have effect two years from the commencement of Standard 1.2.11.

[1.3] inserting after subclause 1(4) -

(5) Clauses 3, 4, 5 and 6 of this Standard cease to have effect six months from the commencement of Standard 1.2.11.

[1.4] omitting clauses 3, 4, 5 and 6

[1.5] omitting Standard 1.1A.3

[2] Standard 1.2.1 is varied by omitting subclause 2(2), substituting -

(2) Notwithstanding subclause (1), food for retail sale or for catering purposes must comply with any requirements specified
in -

(a) subclauses 2(2), 3(2), 4(2) and 5(2) of Standard 1.2.3; and

(b) Standard 1.2.6; and

(c) subclauses 4(2) and 4(3) of Standard 1.2.8; and

(d) subclause 2(3) of Standard 1.2.10; and

(e) subclauses 2(2) and 2(3) of Standard 1.2.11; and

(f) subclause 4(3) of Standard 1.5.2; and

(g) clause 6 of Standard 1.5.3; and

(h) subclause 4(3) and clauses 5, 6, and 10 of Standard 2.2.1; and

(i) clause 3 of Standard 2.2.3; and