Financial and Regulatory Notices




4774 NEW ZEALAND GAZETTE, No. 182 27 NOVEMBER 2008

entities to the limited extent provided for in New Zealand Equivalent to International Accounting Standard 23 Borrowing Costs (revised 2008).

Copies of the Amendments to NZ IAS 23 may be inspected free of charge at 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.

Copies will also be made available on the institute’s website at

www.nzica.com

Dated this 24th day of November 2008.

WARWICK HUNT, Chairman, Accounting Standards Review Board.

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Approval of the Omnibus Amendments (2008–1) (Notice No. 95)

Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (“the Act”), that the Accounting Standards Review Board has approved the Omnibus Amendments (2008-1), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

The Omnibus Amendments (2008-1) 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 periods beginning on or after 1 January 2009; and
  • a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Earlier application of the Omnibus Amendments (2008-1) is permitted.

Copies of the Omnibus Amendments (2008-1) may be inspected free of charge at 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.

Copies will also be made available on the institute’s website at

www.nzica.com

Dated this 29th day of October 2008.

WARWICK HUNT, Chairman, Accounting Standards Review Board.

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Animal Health Board Incorporated

Biosecurity (Bovine Tuberculosis-Otago Land Levy) Order 1998

Levy on Rural Land in the Otago Region

Pursuant to the Biosecurity (Bovine Tuberculosis-Otago Land Levy) Order 1998 made under the Biosecurity Act 1993, a levy is payable to the Animal Health Board Incorporated by the occupiers of all rural landholdings 4 hectares or more in area in the Otago region.

The purpose of the levy is to partially fund TB vector control operations in Otago under the National Bovine Tuberculosis Pest Management Strategy.

For the 2008/2009 financial year, the single rate of levy payable is 0.01505% ($15.05) per $100,000.00 of the property land value recorded in the district valuation roll on 1 July 2008 (GST exclusive).

For the purpose of calculating the levy payable, no property shall be valued at more than $5,000.00 per hectare.

Where the levy payable is less than $10.00 excluding GST for the property, the occupier is exempt from payment of the levy and will not receive an invoice.

Land occupiers will be invoiced by the Animal Health Board for levies payable on or after 7 February 2009.

The due date for payment of levies is 31 March 2009.

JOHN DALZIELL, Chairman, Animal Health Board.

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Auckland International Airport Limited

Airport Authorities (Airport Companies Information Disclosure) Regulations 1999

Disclosure Financial Statements for Auckland International Airport Limited—26 November 2008

Pursuant to the Airport Authorities (Airport Companies Information Disclosure) Regulations 1999 (“Regulations”), Auckland International Airport Limited (“company”) confirms that:

  1. the disclosure financial statements in respect of the financial year ended 30 June 2008 have been completed and audited in compliance with the Regulations; and
  2. these statements are available to be inspected at and/or copies can be obtained from:
    • the company’s website at www.auckland-airport.co.nz
    • the company’s executive offices situated at Level 1, Jean Batten International Terminal, Auckland International Airport, Auckland; and/or
    • the company on request by
      • Telephone: (09) 256 0550.
      • Facsimile: (09) 275 4927.
      • Email: tellus@auckland-airport.co.nz

Dated this 26th day of November 2008.

JASON DALE, Chief Financial Officer, Auckland International Airport Limited.

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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2008, No 182





✨ LLM interpretation of page content

💰 Approval of Amendments to NZ IAS 23 Borrowing Costs (continued from previous page)

💰 Finance & Revenue
24 November 2008
Financial Reporting, Accounting Standards, NZ IAS 23, Borrowing Costs
  • WARWICK HUNT, Chairman, Accounting Standards Review Board

💰 Approval of the Omnibus Amendments (2008–1)

💰 Finance & Revenue
29 October 2008
Financial Reporting, Accounting Standards, Omnibus Amendments, Regulations
  • WARWICK HUNT, Chairman, Accounting Standards Review Board

🌾 Levy on Rural Land in the Otago Region

🌾 Primary Industries & Resources
Biosecurity, Bovine Tuberculosis, Levy, Otago, Rural Land
  • JOHN DALZIELL, Chairman, Animal Health Board

🚂 Disclosure Financial Statements for Auckland International Airport Limited

🚂 Transport & Communications
26 November 2008
Airport, Financial Statements, Disclosure, Auckland
  • JASON DALE, Chief Financial Officer, Auckland International Airport Limited