30 MARCH 2006 NEW ZEALAND GAZETTE, No. 29

773

Consent to the Distribution of a New Related Product

Pursuant to section 20 of the Medicines Act 1981, the Minister of Health hereby consents to the distribution in New Zealand of the new related product set out in the Schedule hereto:

Schedule

Product: Macleans Extreme Clean Zest Impact
Active Ingredient: Sodium fluoride 0.221%w/w
Dosage Form: Toothpaste
New Zealand Sponsor: GlaxoSmithKline (NZ) Limited
Manufacturer: GlaxoSmithKline Australia Pty Limited, Consumer Healthcare, Ermington, New South Wales, Australia

Dated this 23rd day of March 2006.

DON MATHESON, Deputy Director-General, Public Health (pursuant to delegation given by the Minister of Health on 6 July 2001).

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Consent to the Distribution of a Changed Medicine

Pursuant to section 20 of the Medicines Act 1981, the Minister of Health hereby consents to the distribution in New Zealand of the changed medicine which was referred to the Minister of Health under the provisions of section 24 (5) of the Act and is set out in the Schedule hereto:

Schedule

Product: Femara
Active Ingredient: Letrozole 2.5mg
Dosage Form: Film coated tablet
New Zealand Sponsor: Novartis New Zealand Limited Pharmaceutical Sector
Manufacturer: Novartis Pharma Stein AG, Stein, Switzerland

Dated this 23rd day of March 2006.

DON MATHESON, Deputy Director-General, Public Health (pursuant to delegation given by the Minister of Health on 6 July 2001).

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New Zealand Public Health and Disability Act 2000

Appointments to the National Advisory Committee on Health and Disability (National Health Committee)

Pursuant to section 11 of the New Zealand Public Health and Disability Act 2000, I appoint

Dr Linda Holloway

as chair of the National Advisory Committee on Health and Disability for a term of office commencing from the date of this notification and ending when her current term of office expires (30 June 2006); and

Maaka Tibble

as a disability representative member to the National Advisory Committee on Health and Disability for a three-year term of office commencing from the date of this notification.

Dated at Wellington this 20th day of March 2006.

PETE HODGSON, Minister of Health.

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Inland Revenue

Income Tax Act 2004

Determination G30 Debt Securities, Finance Leases and Hire Purchase Agreements Denominated in New Zealand Dollars

This determination may be cited as "Determination G30: Debt Securities, Finance Leases and Hire Purchase Agreements Denominated in New Zealand Dollars".

1. Explanation (which does not form part of the determination)

This determination may be applied to all debt securities held or issued by a person who is in the business of lending money where the person has adopted the International Financial Reporting Standards (IFRS) for financial reporting purposes. The determination also applies to financial arrangements that are finance leases or hire purchase agreements in respect of the person that receives the rental or hire payments under the lease or agreement where that person has adopted IFRS for financial reporting purposes. However, the determination does not apply to debt securities that are held or issued for dealing or liquidity purposes. Where a financial arrangement comes within the scope of this determination, the determination is an alternative to Determination G3: Yield to Maturity Method and Determination G11A: Present Value Based Yield to Maturity Method or an alternative to Determination G26: Variable Rate Financial Arrangements.

Before the adoption of IFRS, a person in the business of lending money generally applied the following tax treatment in relation to debt securities. Gross income included interest income (being interest actually received and accrued for the