16 MARCH 2006

NEW ZEALAND GAZETTE, No. 25

of H K Taylor & Associates Limited, which offers
accounting services to the public without the consent
of council;

(g) (withdrawn);

(h) (withdrawn);

(i) provided misleading information to the professional
conduct committee;

(j) failed to file income tax returns and/or G.S.T.
returns for his clients within the deadlines set by
the Inland Revenue Department;

(k) signed and filed nil G.S.T. returns with the Inland
Revenue Department for company A, when there
were income and expense transactions;

(l) filed an incorrect income tax return with the Inland
Revenue Department for company A, without the
knowledge of the client;

(m) (withdrawn).

Reasons

The member, in pleading guilty to the charges and
particulars, accepted that the decision of the tribunal should
be removal from membership with full costs and full
publicity.

It was the unanimous decision of the tribunal that the
member be removed from membership of the institute, that
he pay full costs of $17,920.98 and that the decision of the
tribunal be published in the Chartered Accountants Journal,
the New Zealand Gazette and the New Zealand Herald.

Orders of the Tribunal

(a) Pursuant to Rule 21.31 (a) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the disciplinary tribunal ordered that the name of
Howard Karl Taylor be removed from the institute’s
Register of members.

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(b) Pursuant to Rule 21.33 of the Rules of the Institute
of Chartered Accountants of New Zealand, the
disciplinary tribunal ordered that Howard Karl
Taylor pay to the institute the sum of $17,920.98
(inclusive of G.S.T.) in respect of the costs and
expenses of the hearing before the disciplinary
tribunal and the investigation by the professional
conduct committee.

In accordance with Rule 21.35 of the Rules of the Institute
of Chartered Accountants of New Zealand, the disciplinary
tribunal directed that the decision of the tribunal be published
in the Chartered Accountants Journal, the New Zealand
Gazette and the New Zealand Herald with mention of the
member’s name and locality.

Right of Appeal

Pursuant to Rule 21.41 of the Rules of the Institute of
Chartered Accountants of New Zealand which were in force
at the time of the original notice of complaint, the member
may, not later than 14 days after the notification of this
tribunal to the member of the exercise of its powers, appeal
in writing to the appeals council of the institute against the
decision.

No decision other than the direction as to publicity shall take
effect while the member remains entitled to appeal or while
any such appeal by the member awaits determination by the
appeals council.

Dated this 6th day of March 2006.

R. J. O. HOARE, Tribunal Chairman.

Important Notice: New Zealand Institute of Chartered
Accountants is the operating name of the Institute of
Chartered Accountants of New Zealand.

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Departmental Notices

Economic Development

Trans-Tasman Mutual Recognition Act 1997

Notice of Intention to Make a Recommendation
Under Section 82 (2) of the Trans–Tasman
Mutual Recognition Act 1997

Pursuant to section 75 of the Trans-Tasman Mutual
Recognition Act 1997 (“the Act”), I give notice of my
intention to make a recommendation to the Governor-
General, under section 82 (2), to make Regulations
extending the exemption period referred to in section
82 (1) of the Act for a period of 12 months from 1 May
2006 in relation to the laws, and the provisions of the
laws, specified or described in Schedule 3 of the Act.

The making of such a recommendation is subject to my
being satisfied, as required by section 82 (2) of the Act, that
no fewer than two-thirds of the participating jurisdictions
have endorsed the terms of the proposed Regulations.

Dated this 6th day of March 2006.

LIANNE DALZIEL, Minister of Commerce.

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Education

Education Act 1989

Alternative Constitution for the Board of Trustees
of Ngamatapouri School (2407)

Pursuant to section 105A of the Education Act 1989,
I hereby approve the following constitution for the board of
trustees of Ngamatapouri School:

• The principal;
• up to two trustees appointed by the Minister of
  Education; and
• up to one trustee co-opted by the board.

The appointment or co-option of a trustee may be for a term
not exceeding three years.

Trustees appointed to the first board established under
section 105A of the Education Act will take office on
28 April 2006.

This notice takes effect the day after the date of its
publication.