3 FEBRUARY 2011

NEW ZEALAND GAZETTE, No. 11

Dated this 27th day of January 2011.

KEVIN WOODS, Director-General of Health.

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Inland Revenue

Income Tax Act 2007

Notice of Determination: National Standard Costs for Specified Livestock Determination 2011

The determination is made in terms of section EC 23 of the Income Tax Act 2007.

It shall apply to any specified livestock on hand at the end of the 2010–2011 income year where the taxpayer has elected to value that livestock under the national standard cost scheme for that income year.

The determination can be viewed in Inland Revenue’s Tax Information Bulletin, Vol. 23, No. 2, of March 2011 or at www.ird.govt.nz/technical-tax/determinations/livestock/national-standard/

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Justice

Coroners Act 2006

Appointment of Coroner

Pursuant to section 103 of the Coroners Act 2006, I, The Right Honourable Sir Anand Satyanand, GNZM, QSO, Governor-General of New Zealand, have been pleased to appoint

Sarn Mary Alexandra Herdson, of Auckland

to be a Coroner commencing on and from 7 February 2011.

Dated at Wellington this 20th day of December 2010.

HON CHRISTOPHER FINLAYSON, Attorney-General.

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Public Trust

Public Trust Act 2001

The Public Trust Common Fund Interest Rates Notice 3 February 2011

The following notice is given pursuant to section 50 of the Public Trust Act 2001 (“the Act”).

Notice

1. Title and commencement—(1) This notice may be cited as the Public Trust Common Fund Interest Rates Notice 3 February 2011.

   (2) Unless otherwise specified, the determinations and revocation in this notice take effect from and including 2 February 2011.

2. Interpretation—(1) Unless the context otherwise requires:

   “agency deposit” means a deposit (not being an investment deposit) held as agent or attorney;

   “call deposit” means a deposit (not being an agency deposit, an investment deposit, a protection deposit, a special deposit or a trust deposit) held in the ordinary course of administration, and determined by Public Trust to be held at call;

   “deposit” means a sum of money held by Public Trust belonging to any estate, which money for the time being forms part of the Common Fund;

   “investment deposit” means a deposit held at call or otherwise as an investment under section 51 of the Act;

   “protection deposit” means a deposit, held at call, of tuition, boarding, accommodation or other fees by or on behalf of a student enrolled at a private training establishment within the meaning of Part 18 of the Education Act 1989;

   “special deposit” means a deposit held other than at call on behalf of the Crown, or any local authority within the meaning of the Local Government Act 1974;

   “trust deposit” means a deposit (not being an agency deposit, an investment deposit, a protection deposit or a special deposit) held on trust:

   (i) for persons not of full age or capacity; or

   (ii) for beneficiaries not entitled to payment at call; or

   (iii) otherwise than at call.

   (2) Expressions defined in the Act have the same meaning in this notice as they do in the Act.

3. Rates of Common Fund interest—(1) The rate of Common Fund interest on deposits (other than investment deposits repayable at the end of fixed term or protection deposits) shall be that specified in Schedule 1 for the appropriate type of deposits.

   (2) The rate of Common Fund interest on each protection deposit associated with a particular private training establishment shall be that specified in Schedule 2 for the appropriate dollar range of the total of those deposits.

   (3) The rate of Common Fund interest payable on investment deposits repayable at the end of a fixed term shall be that specified in Schedule 3 for the appropriate interest payment frequency, term and dollar range.

   (4) Despite subparagraph (1), the rate of Common Fund interest payable on deposits made pursuant to an enactment shall be the rate (if any) specified in the enactment.

   (5) Despite subparagraphs (1), (2) and (3), in particular cases or classes of case, Public Trust and the depositor may agree on a rate of interest payable on investment deposits, protection deposits or special deposits that is different from the rate specified in Schedules 1, 2, or 3 and the agreed rate then applies.

4. Revocation of notice and transitional provisions—

   (1) The Public Trust Common Fund Interest Rates Notice 23 December 2010 is revoked.

   (2) Unless otherwise specified, the rates of interest specified in Schedules 1 and 2 to this notice do not apply to any period that ends with 1 February 2011 but otherwise operate as from 2 February 2011.

   (3) The rates of interest specified in Schedule 3 to this notice:

   (i) do not apply to investment deposits repayable at the end of a fixed term that commenced prior to 2 February 2011; but

   (ii) do apply to investment deposits repayable at the end of a fixed term that commenced on or after 2 February 2011.