13 SEPTEMBER 2007 NEW ZEALAND GAZETTE, No. 100 2711

Approval of New Zealand Equivalent to IFRIC Interpretation 14 NZ IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (NZ IFRIC 14) (Notice No. 78)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 ("the Act"), that the Accounting Standards Review Board has approved, as an approved interpretation to a reporting standard, New Zealand Equivalent to IFRIC Interpretation 14 NZ IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (NZ IFRIC 14), which has been submitted to it by the New Zealand Institute of Chartered Accountants.

NZ IFRIC 14 is:

• to apply to all reporting entities and groups, the Crown and all departments, offices of Parliament and Crown entities, and all local authorities (each of which is defined in the Act) other than where expressly exempted by its terms, the terms of any other approved financial reporting standard or by law;

• to apply to annual accounting periods commencing on or after 1 January 2008; and

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

Earlier application of NZ IFRIC 14 is permitted only when an entity complies, or has complied, with NZ IFRS 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards for an annual period beginning on or after 1 January 2005.

Copies of NZ IFRIC 14 may be inspected free of charge at, and will be made available for purchase from, the offices of the New Zealand Institute of Chartered Accountants, 40 Mercer Street (PO Box 11342), Wellington and 27–33 Ohinerau Street (PO Box 3334), Auckland.

Dated this 4th day of September 2007.

WARWICK HUNT, Chairman, Accounting Standards Review Board.

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Food Standards Australia New Zealand

Food Standards Australia New Zealand Act 1991

Australia New Zealand Food Standards Code – Amendment No. 93 – 2007

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. 93 – 2007.

Commencement

These variations commence on 13 September 2007 with the exception of Items [2] and [3] which commence on 13 September 2009.

SCHEDULE

[1] Standard 1.1A.2 is varied by omitting from the Table to subclause 3(e), all of the entries under the heading, Bread, substituting –

Bread

Tip Top English Muffins
Tip Top Hyfibe White Muffins
Tip Top Multigrain 9 Grain Muffins
Tip Top Multigrain Muffins
Tip Top The White Stuff Muffins

[2] Standard 1.3.2 is varied by –

[2.1] omitting the Purpose, substituting –

This Standard regulates the addition of vitamins and minerals to foods, and the claims which can be made about the vitamin and mineral content of foods. Standards contained elsewhere in this Code also regulate claims and the addition of vitamins and minerals to specific foods, such as the addition of folate to wheat flour for making bread in Australia and the addition of thiamin in Australia only in Standard 2.1.1, the addition of vitamin D (Australia only) to table edible oil spreads and margarine in Standard 2.4.2, the addition of vitamins to formulated caffeinated beverages in Standard 2.6.4, the addition of vitamins and minerals to special purpose foods standardised in Part 2.9 and the addition of iodine to certain salt products in Standard 2.10.2.