NEW ZEALAND GAZETTE, No. 97 — 21 SEPTEMBER 2017

Electricity Distribution Information Disclosure Determination [2012] NZCC 22

International Accounting Standard 24, Related Party Disclosures (NZ IAS 24) (issued by the New Zealand Auditing and Assurance Standards Board in November 2009, incorporating amendments to 31 December 2015)

Gas Distribution Information Disclosure Determination [2012] NZCC 23

International Standard on Auditing (New Zealand) 550, Related Parties (ISA (NZ) 550) (issued by the New Zealand Auditing and Assurance Standards Board in July 2011 and amended effective 15 December 2016)

Gas Transmission Information Disclosure Determination [2012] NZCC 24

International Standard on Assurance Engagements (New Zealand) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (ISAE (NZ) 3000) (issued by the New Zealand Auditing and Assurance Standards Board in July 2014)

Standard on Assurance Engagements 3100, Assurance Engagements on Compliance (SAE 3100) (issued by the New Zealand Auditing and Assurance Standards Board in July 2011 and amended effective 1 January 2015)

International Standard on Auditing (New Zealand) 700, Forming an Opinion and Reporting on Financial Statements (ISA (NZ) 700 (Revised)) (issued by the New Zealand Auditing and Assurance Standards Board in October 2015 and amended effective 15 December 2016)

International Standard on Auditing (New Zealand) 701, Communicating Key Audit Matters in the Independent Auditor’s Report (ISA (NZ) 701) (issued by the New Zealand Auditing and Assurance Standards Board in October 2015)

International Standard on Auditing (New Zealand) 705, Modifications to the Opinion in the Independent Auditor’s Report (ISA (NZ) 705 (Revised)) (issued by the New Zealand Auditing and Assurance Standards Board in October 2015)

International Standard on Auditing (New Zealand) 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (ISA (NZ) 706 (Revised)) (issued by the New Zealand Auditing and Assurance Standards Board in October 2015)

How you can comment on our proposal to incorporate by reference

You can comment on our proposal to incorporate by reference by making a submission on the Input Methodologies Review Draft Decision – Related Party Transactions – Draft Decision and Determinations Guidance (30 August 2017). That paper and further information on how to make a submission are available at www.comcom.govt.nz/regulated-industries/input-methodologies-2/input-methodologies-review/related-party-transactions-provisions. Submissions must be made by 5.00pm, Wednesday 27 September 2017.

Availability of material for inspection

The material proposed to be incorporated by reference set out above is available for inspection free of charge or for purchase during the hours of 8.30am to 5.00pm, Monday to Friday, by appointment, at the Commerce Commission, Level 9, 44 The Terrace, Wellington. The material proposed to be incorporated by reference may also be downloaded from the XRB publication website, www.xrb.govt.nz.

Dated at Wellington this 21st day of September 2017.

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Notification of Ordinary Rules

In accordance with section 34(2) of the Civil Aviation Act 1990, notice is hereby given that the Associate Minister of Transport signed the following ordinary Civil Aviation Rules on 18 September 2017, which will come into force on 30 October 2017:

• Part 1—Definitions and Abbreviations, Amendment 52
• Part 12—Accidents, Incidents, and Statistics, Amendment 10
• Part 43—General Maintenance Rules, Amendment 13
• Part 61—Pilot Licences and Ratings, Amendment 13
• Part 91—General Operating and Flight Rules, Amendment 28

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