4148 NEW ZEALAND GAZETTE, No. 171 26 NOVEMBER 2009

Approval of the revised New Zealand Equivalent to International Accounting Standard 24 Related Party Disclosures (NZ IAS 24) (Notice No. 110)

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 revised New Zealand Equivalent to International Accounting Standard 24 Related Party Disclosures (revised NZ IAS 24), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

The revised NZ IAS 24 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 2011; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Earlier application of the revised NZ IAS 24 is permitted only where an entity complies, or has complied, with New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards.

The revised NZ IAS 24 supersedes NZ IAS 24 Related Party Disclosures (as issued in 2004).

The board therefore resolves to withdraw NZ IAS 24 Related Party Disclosures (as issued in 2004) when the revised NZ IAS 24 becomes effective for annual periods beginning on or after 1 January 2011.

Where early application of the revised NZ IAS 24 is permitted for an entity, NZ IAS 24 Related Party Disclosures (as issued in 2004) is deemed to be withdrawn in relation to that entity upon such early application.

Copies of the revised NZ IAS 24 may be inspected free of charge at the offices of the New Zealand Institute of Chartered Accountants, Level 7, 50 Customhouse Quay (PO Box 11342), Wellington, and 27–33 Ohinerau Street (PO Box 3334), Auckland.

Copies are also available on the institute’s website at
www.nzica.com

Dated this 18th day of November 2009.

KEVIN SIMPKINS, 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 2009/2010 financial year, the single rate of levy payable is 0.01225% ($12.25) per $100,000.00 of the property land value recorded in the district valuation roll on 1 July 2009 (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 2010.

The due date for payment of levies is 31 March 2010.

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—Year Ended 30 June 2009

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 2009 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.aucklandairport.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) 255 9223.
  Facsimile: (09) 275 4927.
  Email: tellus@aucklandairport.co.nz

Dated this 25th day of November 2009.

SIMON ROBERTSON, Chief Financial Officer, Auckland International Airport Limited.

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