NEW ZEALAND GAZETTE, No. 48

10 MARCH 2005

Inland Revenue

Tax Administration Act 1994

Notice of Public Ruling

1. This is a notice of a public ruling made under section
   91D of the Tax Administration Act 1994.

2. Public ruling BR Pub 05/01 entitled "Bad debts—
   Writing off debts as bad for GST and income tax
   purposes" was issued on 3 March 2005. The ruling’s
   subject matter was originally contained in BR Pub 00/03,
   which applied from 1 April 1999 to 31 March 2004.
   BR Pub 05/01 applies from 1 April 2004 for an
   indefinite period. It will appear in Inland Revenue’s Tax
   Information Bulletin, Vol. 17, No. 2 of March 2005.

3. 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.

RANGI KRISHNAN, Manager,
Field Liaison
& Communication (Adjudication & Rulings).
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Justice

Justices of the Peace Act 1957

Justice of the Peace Resignations

It is noted for information that

Peter McOnegal, of 47 Aotea Crescent, Tokoroa

Josephine Bryone Te Bay, of 63 Taylor Street,
Blockhouse Bay, Auckland

have resigned their appointments as Justices of the Peace
for New Zealand.

Dated at Wellington this 7th day of March 2005.

BELINDA CLARK, Secretary for Justice.
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Law Practitioners Act 1982

Notice of Order for Suspension From Practice as a Barrister and Solicitor

CIV-2005-485-200

In the matter of the Law Practitioners Act 1982

Pursuant to section 119 of the Law Practitioners Act 1982,
notice is hereby given that on 10 July 2003, the
New Zealand Law Practitioners Disciplinary Tribunal
ordered as follows:

1. That Julien Michel Leys be suspended from practice
   as a barrister and solicitor for a period of three years
   commencing from 10 July 2003.

2. Julien Michel Leys be censured on each of the
   charges.

3. That Julien Michel Leys pay a contribution towards
   the costs of the Auckland District Law Society in the
   sum of $20,000.00.

4. In respect of the costs of the tribunal, Julien Michel
   Leys pay to New Zealand Law Society the sum of
   $11,103.00.

5. The interim orders prohibiting publication of any
   report or any account of the particulars of the charges,
   of any of the contents of the affidavits in support of
   the charges, of any of the material contained within
   the exhibits attached to those affidavits and of any
   submissions made before the tribunal, be made final.

Dated at Wellington this 28th day of February 2005.

R. B. W. GILL, Registrar.
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Notice of Order for Suspension From Practice as a Barrister and Solicitor

CIV-2005-485-208

In the matter of the Law Practitioners Act 1982

Pursuant to section 119 of the Law Practitioners Act 1982,
notice is hereby given that on 16 October 2003, the
New Zealand Law Practitioners Disciplinary Tribunal
ordered as follows:

1. That, pursuant to section 113 of the Law Practitioners
   Act 1982, Donald Bruce Leyland be suspended from
   practice as a barrister and solicitor for a period of
   three years commencing from 16 October 2003.

2. The practitioner shall not practise as a solicitor on his
   own account, whether in partnership or otherwise,
   until authorised by this tribunal to do so.

3. The practitioner is censured.

4. Cost and expenses of the Gisborne District Law
   Society and the expenses of the tribunal are reserved.

Dated at Wellington this 28th day of February 2005.

R. B. W. GILL, Registrar.
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Notice of Order for Suspension From Practice as a Barrister and Solicitor

CIV-2002-485-239
CIV-2003-485-26

In the matter of the Law Practitioners Act 1982

Pursuant to section 119 of the Law Practitioners Act 1982,
notice is hereby given that on 6 November 2002, the
New Zealand Law Practitioners Disciplinary Tribunal
ordered as follows:

1. That Peter Andrew Nee-Harland be suspended from
   practice as a barrister for a period of two years from
   6 November 2002.

And that on 4 February 2003, the New Zealand Law
Practitioners Disciplinary Tribunal ordered as follows:

2. That, pursuant to section 40 (2) of the Legal Services
   Act 2000, the amount that the practitioner is liable to pay
   in costs cannot exceed the amount of his initial
   contribution of $50.00.

3. That the amount the practitioner would have been
   ordered to pay in costs if section 40 of the Legal
   Services Act 2000 did not affect his liability would have
   been $20,000.00.

4. That the practitioner is ordered to pay the sum of
   $5,000.00 to the New Zealand Law Society in respect
   of expenses of and incidental to the proceedings, pursuant
   to section 129 of the Law Practitioners Act 1982.

And that further, as a result of appeal in the High Court
at Wellington on 29 June 2003, it was ordered as follows:

That the appeal against the decision of the
New Zealand Law Practitioners Disciplinary Tribunal