1 MARCH 2012 NEW ZEALAND GAZETTE, No. 26 765

(3) The Coupon Interest will not be solely attributable to an excepted financial arrangement. Consequently it will be expenditure under the financial arrangements rules.

(4) All other income or expenditure will be solely attributable to the excepted financial arrangement components of the wider financial arrangement. Consequently the financial arrangements rules will not apply to such amounts.

(5) The difference between the value of the Conversion Shares and the aggregate Principal Amount will be attributable to an excepted financial arrangement, and so will not be income or expenditure under the financial arrangements rules.

Example B: Aggregate Principal Amount is equal to or less than the value of Conversion Shares

(1) This example proceeds on the same basis as Example A, except that the value of the Conversion Shares is less than the aggregate Principal Amount.

(2) The amounts solely attributable to an excepted financial arrangement are the same as in Example A. Consequently the expenditure under the financial arrangements rules will be the same as in Example A.

Example C: Value of Conversion Shares less than the aggregate Principal Amount

(1) This example proceeds on the same basis as Example A, except that the Issuer exercises its option to redeem the CRNs for cash on 31 December 2015.

(2) The Coupon Interest and the Cash Redemption Premium equal to 6% of the aggregate Principal Amount payable on redemption will not be solely attributable to an excepted financial arrangement. Consequently these amounts will be expenditure under the financial arrangements rules.

This Determination is signed by me on the 12th day of December 2011.

HOWARD DAVIS, Director (Taxpayer Rulings).

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Justice

Justices of the Peace Act 1957

Justices of the Peace (Retired)

It is noted for information that, pursuant to section 3C(2) of the Justices of the Peace Act 1957, I have authorised the following persons to have the designation Justice of the Peace (“JP”) (retired):

Graham Victor Young, of Hamilton.
Edwin John Jordan, of Invercargill.
Robert Cecil Moor, of Hamilton.
Kevin Louis Hope, of Greymouth.
Vera Ellen, of Lower Hutt.
Pamela Margaret Hart, of Dunedin.
David Stewart Goulding, of Christchurch.
Noreen Joan Berge, of Auckland.
Dorothy Jill Kitchen, of Auckland.
Aronia Ronie Ahomiro, of Auckland.
Alistair John Ferguson, of Christchurch.
Malcolm John Taylor, of Hamilton.
Dennis Rex Byles, of Otorohanga.
Arnold James Wilkinson, of Cambridge.
Alexander McLaughlan Farquhar, of Auckland.
Leo Kelly, of Auckland.
David Llewellyn Perry, of Auckland.
Gary Vernon Taylor, of Bethells Beach.
Tuhimareikura Ofa Vaha’akolo, of Auckland.
Seymour Young, of Auckland.
Ronald McBride Langlands, of Matamata.
Graham Terence Shuker, of Temuka.
Morris McLean Murdoch, of Timaru.
Jennifer Mary Murray, of Timaru.
James Ronald Courtney, of Waihi.
Brian Howard Jensen, of Papamoa.

Dated at Wellington this 21st day of February 2012.

ANDREW BRIDGMAN, Secretary for Justice.

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Justices of the Peace (Retired)

It is noted for information that, pursuant to section 3C(2) of the Justices of the Peace Act 1957, I have authorised the following persons to have the designation Justice of the Peace (“JP”) (retired):

Moira Jean Tasker, of Tauranga.
Eleanor Gwendoline Milne, of Gore.
Lois Janet Simons, of Maungaturoto.
Glenys Shirley Anne Lloyd, of Wellington.
Ailsa Elizabeth Lovett, of Ashburton.
Richard Anthony Barnett, of Dannevirke.
Colleen Rae Tracey, of Cambridge.
Zoe Mihi Grant, of Opotiki.
John Richard Kyle, of Whakatane.
John William Gow, of Whakatane.
David Costello Vallely, of Wanganui.
Margaret Florence Collins, of Katikati.
Jane Minnie Newton, of Tauranga.
Winifred Ngaire McKenzie, of Invercargill.
Ann Smith, of Tauranga.

Dated at Wellington this 27th day of February 2012.

ANDREW BRIDGMAN, Secretary for Justice.

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Justice of the Peace Resignations

It is noted for information that

Christine Anne Samanas Reid, of Auckland
Kerry Raymond Verner, of Auckland
Robert Kelly Lane, of Lower Hutt
Michael Charles Payne, of Wanganui

have resigned their appointments as Justices of the Peace for New Zealand.

Dated at Wellington this 28th day of February 2012.

ANDREW BRIDGMAN, Secretary for Justice.

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