✨ Levy Notices and Auditing Standards
NEW ZEALAND GAZETTE, No. 84 — 22 SEPTEMBER 2016
Chartered Accountants Australia and New Zealand
for the time being for the purposes of that section.
Dated at Wellington this 22nd day of September 2016.
YESH AMIN, Assistant Registrar of Companies.
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General Section
Arable Crops Levy
Pursuant to section 4 of the Commodity Levies (Arable Crops) Order 2012 (“Order”), a levy has been imposed on,
and shall be payable by, the producers of any arable commodity grown in New Zealand.
In accordance with section 13 of the Order, the Foundation for Arable Research Incorporated has determined the
levy rates for 1 January 2017 to 31 December 2017 are set as follows:
- Herbage and amenity seed – 0.9% of sale value.
- All other grain and seed crops (cereals, pulses etc) – 0.9% of sale value.
- Open pollinated vegetable seed crops – 0.9% of sale value.
- Hybrid vegetable seed crops – 0.6% of sale value.
- Onion seed crops will be zero rated.
Dated this 13th day of September 2016.
N. PYKE, Chief Executive, Foundation for Arable Research Incorporated.
Contact Details: Foundation for Arable Research Incorporated, PO Box 23133, Templeton 8445.
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Cereal Silage Levy
Pursuant to section 4 of the Commodity Levies (Cereal Silage) Order 2012 (“Order”), a levy has been imposed on,
and shall be payable by, the producers of any cereal silage commodity grown in New Zealand.
In accordance with section 10 of the Order, the Foundation for Arable Research Incorporated has determined the
levy rates for 1 January 2017 to 31 December 2017 will be $10.00 per hectare harvested.
Dated this 13th day of September 2016.
N. PYKE, Chief Executive, Foundation for Arable Research Incorporated.
Contact Details: Foundation for Arable Research Incorporated, PO Box 23133, Templeton 8445.
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Issued Revised International Standards on Auditing (New Zealand) (Notice No. 116)
Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Auditing
and Assurance Standards Board of the External Reporting Board has issued the following revised International
Standards on Auditing (New Zealand) (ISAs (NZ)):
- ISA (NZ) 800 (Revised) Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks;
- ISA (NZ) 805 (Revised) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement; and
- ISA (NZ) 810 (Revised) Engagements to Report on Summary Financial Statements.
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✨ LLM interpretation of page content
💰
Approval of Qualified Persons for Financial Reporting Act 2013
(continued from previous page)
💰 Finance & RevenueFinancial Reporting, Qualified Persons, Auditors
- YESH AMIN, Assistant Registrar of Companies
🌾 Arable Crops Levy
🌾 Primary Industries & Resources13 September 2016
Levy, Arable Crops, Herbage Seed, Grain, Seed Crops, Vegetable Seed, Onion Seed
- N. PYKE, Chief Executive, Foundation for Arable Research Incorporated
🌾 Cereal Silage Levy
🌾 Primary Industries & Resources13 September 2016
Levy, Cereal Silage, Hectare Harvested
- N. PYKE, Chief Executive, Foundation for Arable Research Incorporated
💰 Issued Revised International Standards on Auditing (New Zealand) (Notice No. 116)
💰 Finance & RevenueAuditing Standards, Financial Reporting, ISA (NZ) 800, ISA (NZ) 805, ISA (NZ) 810
NZ Gazette 2016, No 84