10 APRIL 2014

NEW ZEALAND GAZETTE, No. 38

(c) the esters and ethers of the substance mentioned in paragraph (a) and the esters and ethers of the isomers mentioned in paragraph (b) whenever the existence of esters or ethers of that kind is possible;

(d) the salts of the substance mentioned in paragraph (a) and the salts of the isomers, esters, and ethers mentioned in paragraph (b) or (c);

(e) substances containing any proportion of a substance mentioned in paragraphs (a) to (d).

methamphetamine utensil—

(a) means a pipe that has the following features:

(i) A bowl all of which or the base of which is made of glass, metal, ceramic, or another flameproof and heat-conducting material; and

(ii) a stem leading directly off the bowl and ending with a mouthpiece; and

(iii) no insertion (of gauze, wire mesh screen, or of another material that is not designed or intended to be burnt or dissolved) between the bowl and stem; and

(iv) a hole, either on the bowl or on the stem;

(b) or any item that has been modified in such a way as to facilitate the use of methamphetamine; but

(c) does not include a pipe manufactured for use as a pipe to smoke tobacco.

prohibited feature means—

(a) in the case of a bong or a hash pipe, any of the following features:

(i) More than 2 holes;

(ii) more than 1 inhalation hose (breathing port);

(iii) provision for cooling smoke by drawing the smoke through water;

(iv) a metal or ceramic or glass bowl;

(v) an insertion placed in a bowl, which is an insertion that is a gauze, a wire mesh screen, or an insertion made of material that is not designed or intended to be burnt or dissolved in the bowl;

(b) in the case of a roach clip with a pincer or tweezer action, a depiction of cannabis fruit, cannabis seed, or any part of the cannabis plant, or a depiction that could reasonably be taken to be a depiction of cannabis fruit, cannabis seed, or any part of the cannabis plant.

prohibited goods power, function, or duty means a power, function, or duty conferred or imposed by the Customs and Excise Act 1996 and that may be exercised or performed in respect of prohibited goods, for example—

(a) The power under section 233(1)(c) of that Act to grant relief in respect of seized goods; and

(b) the power under section 236(2) of that Act to order restoration of goods forfeited to the person from whom the goods were seized.

supply, in relation to utensils that are prohibited goods because of section 54(1)(a) and Schedule 1 of the Customs and Excise Act 1996, does not include the actual or purported exercise or performance, in respect of those utensils, of a prohibited goods power, function, or duty.

4. Importation, supply, and offer for sale of cannabis utensils and identifiable components of cannabis utensils prohibited—

No person may—

(a) import a cannabis utensil or an identifiable component of a cannabis utensil; or

(b) supply a cannabis utensil or an identifiable component of a cannabis utensil; or

(c) offer for sale a cannabis utensil or an identifiable component of a cannabis utensil.

5. Importation, supply, and offer for sale of methamphetamine utensils and identifiable components of methamphetamine utensils prohibited—

No person may—

(a) import a methamphetamine utensil or an identifiable component of a methamphetamine utensil; or

(b) supply a methamphetamine utensil or an identifiable component of a methamphetamine utensil; or

(c) offer for sale a methamphetamine utensil or an identifiable component of a methamphetamine utensil.

6. Revocation—The Misuse of Drugs (Prohibition of Cannabis Utensils and Methamphetamine Utensils) Notice 2003 (SR 2003/398)* is revoked.

Dated at Wellington this 2nd day of April 2014.

HON PETER DUNNE, for Minister of Health.

*New Zealand Gazette, 18 December 2003, No. 173, page 4788

Inland Revenue

Income Tax Act 2007

Resident Withholding Tax on Interest

Cancelled certificates of exemption for the period 01/04/13 to 31/03/14

[table of cancelled RWT certificate numbers omitted]