1354 NEW ZEALAND GAZETTE, No. 48 29 APRIL 2010

Income Tax Act 2007
Income Tax (Social Assistance Suspensory Loans) Amendment Order 2010 2010/99 26/4/10 $2.10

Fisheries Act 1996
Fisheries (High Seas Fishing Notifications: Western and Central Pacific Fisheries Commission) Amendment Notice 2010 2010/100 21/4/10 $2.10

Fisheries Act 1996
Fisheries (High Seas Fishing Notifications—
Commission for the Conservation of Antarctic Marine Living Resources) Amendment Notice 2010 2010/101 21/4/10 $3.60

Fisheries Act 1996
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Commission for the Conservation of Southern Bluefin Tuna) Amendment Notice 2010 2010/102 21/4/10 $1.60

Fisheries Act 1996
Fisheries (High Seas Fishing Notifications—North East Atlantic Fisheries Commission) Amendment Notice 2010 2010/103 21/4/10 $2.30

Fisheries Act 1996
Fisheries (High Seas Fishing Notifications) Notice 2010 2010/104 21/4/10 $2.10

Reserve Bank of New Zealand Act 1989
Deposit Takers (Wine Country Credit Union) Exemption Notice 2010 2010/105 27/4/10 $2.10

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General Section

Accounting Standards Review Board

Financial Reporting Act 1993

Approval of the Amendment to New Zealand Equivalent to International Financial Reporting Standard 3 Business Combinations–Scope Exemption (Amendment to NZ IFRS 3)

(Notice No. 116)

Pursuant to sections 24 and 27 of the Financial Reporting Act 1993 (“the Act”), the Accounting Standards Review Board (“the Board”) approves the Amendment to New Zealand Equivalent to International Financial Reporting Standard 3 Business Combinations–Scope Exemption (Amendment to NZ IFRS 3), which has been submitted to it by the Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants.

The Board resolves that the Amendment to NZ IFRS 3 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;
• and
• to apply to annual periods beginning on or after 1 July 2009.

The Board also resolves that earlier application of the Amendment to NZ IFRS 3 is permitted.

The Board notes that the Amendment to NZ IFRS 3 is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

The Board directs that:

• pursuant to section 29 of the Act, notice of the Board’s approval of the Amendment to NZ IFRS 3 be published.