27 MARCH 2014

NEW ZEALAND GAZETTE, No. 33

Financial Markets Authority

Financial Markets Authority Act 2011, and Financial Markets Conduct Act 2013
Financial Markets Conduct (Fees) Regulations 2014
2014/110 24/3/14 $3.77

Auditor Regulation Act 2011, Financial Markets Authority Act 2011, Securities Act 1978, and Securities Markets Act 1988
Financial Markets Conduct (Changes to Financial Markets Authority Fees) Regulations 2014
2014/111 24/3/14 $5.55

Income Tax Act 2007
Double Tax Agreements (Viet Nam) Order 2014
2014/112 24/3/14 $8.79

Health Practitioners Competence Assurance Act 2003
Health Practitioners (Quality Assurance Activity—Australian and New Zealand Tripartite Anaesthetic Data Committee) Notice 2014
2014/113 17/3/14 $3.45

If two or more copies are ordered, the remittance should cover the cash price and the maximum charge for the total value of purchases as follows:

Copies can be bought or ordered by mail from Legislation Direct, PO Box 12418, Thorndon, Wellington 6144. Please quote title and serial numbers. Prices for quantities supplied on application. Copies are also available over the counter at the following locations:

vicbooks Pipitea: Victoria University, Ground Floor, Rutherford House, 23 Lambton Quay, Wellington.

Bennetts Bookshops: Manukau Institute of Technology, Gate 11, NP Block, Otara Road, Manukau, Auckland; University of Waikato, Gate 5 Hillcrest Road, Hamilton; Bennetts University Bookshop, Massey University, Palmerston North; Christchurch Polytechnic Institute of Technology, Madras Street, Christchurch.

Whitcoulls: 38–42 Broadway Avenue, Palmerston North; 143 George Street, Dunedin; corner of Queen Street and Victoria Street, Auckland.

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General Section

External Reporting Board

Financial Reporting Act 1993

NZ IFRS 14 Regulatory Deferral Accounts (Notice No. 70)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued NZ IFRS 14 Regulatory Deferral Accounts.

NZ IFRS 14 Regulatory Deferral Accounts:

• applies to all Tier 1 and Tier 2 for-profit reporting entities and groups, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law;
• applies to annual periods beginning on or after 1 January 2016 (earlier application is permitted); and
• is a disallowable instrument for the purposes of the Legislation Act 2012.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.

Copies are also available on the XRB’s website at www.xrb.govt.nz

Dated this 14th day of March 2014.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

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New Zealand Teachers Council

Education Act 1989

New Zealand Teachers Council Rules Notice

Pursuant to section 139AJ(4)(a) of the Education Act 1989, the New Zealand Teachers Council has published the following rules:

• The New Zealand Teachers Council (Conduct) Amendment Rules 2014.

These rules come into force on 1 July 2014 and amend the New Zealand Teachers Council (Conduct) Rules 2004*.

These rules may be downloaded from the New Zealand Teachers Council’s website www.teacherscouncil.govt.nz/content/new-zealand-teachers-council-rules

Dated this 21st day of March 2014.

ALISON MCALPINE, Chair, New Zealand Teachers Council.

*New Zealand Gazette, 3 June 2004, No. 64, page 1550

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