Page 12 Advertisements Column 1

Press, 23 March 1985, Page 12

Ericas in flower 4, i Grow these delightful plants in full sun, in soil that sL & is slightly acid, deeply dug with peat moss, sand Jk or fine gravel. Avoid lime in any form. Varieties available Erica Cruenfta — Im. Blood Red heath. Autumn flowering $5.00 Erica Davienii — Im. Lavender pink flowers in Spring. $6.50 Erica Mamosa — Im. Purple/crimson pendulous flowers in Autumn. $5.50 Erica Mamosa Coccinea — Im. Orange/scarlet flowers in Summer. $5.50 Erica Gilva — Im. Creamgreen flowers in Autumn. $4.99 Erica Autumnalis — 60 cm. Soft Pink flowers in Autumn. Erica Springwood White — 30 cm high by 1m wide White flowers - good ground cover type. Erica Glazer— 60cm Bright red bell flowers Jan — May $5.50 CASTLE ROCK NURSERY X o 1025 FERRY RD. CHRISTCHURCH. Located halfway between tunnel roundabout & Ferrymead Tavern. PHONE 842-745 OPEN SEVEN DAYS Monday to Friday 8 a.m. to 5.30 p.m., Saturday and Sunday 9 a.m. to 5 p.m.

FRINGE BENEFIT TAX Acalendar ofevents for employers and accountants. min b’mpmb bi ■ JMr KIL jfldr IwmfWi '' I April Ist: April 12tb: May 31st: The new Fringe Benefit Tax applies. An initial booklet outlining the new tax will be sent to Return forms and a guide for employers will be distributed, employers and accountants in public practice. ‘ ~ ~~1 JUNE 30th The first Fringe Benefit Tax Return covers the quarterly period from April Ist to June 30th 1985. JUNE JUIY JULY2Oth w ■ The first Fringe Benefit Tax Return is due, along with the first payment, by July 20th, 1985 SPECIAL NOTE Employers who don’t provide fringe benefits for their employees are required to 888 B B B B B B B complete a “NIL” Fringe Benefit Tax - Return. i;^Bl^^ ' for MORE INFORMATION : , ...:..... ——— — __J — Please read the “Fringe Benefit Tax” June3otb: July 20tb: booklet ITR A 4O9A'i The end of the first quarterly return period for Fringe The final deadline forfurnishing the first quarterly (hw ‘t vy.n.j. Benefit Tax. Fringe Benefit Tax Return and the first payment. If you are an employer Ot an accountant in public practice this will be sent to you As from April Ist, 1985, employers may and accountants in public practice, with a automatically. Other people who would be liable for the new Fringe Benefit Tax. booklet entitled “Fringe Benefit Tax” (IR a copy of the booklet please fill in and For your assistance, set out above is a 409 A). send off the coupon below, calendar of events leading up to the July This booklet will provide essential IHMBI 20th deadline for the first payment of the information onnew tax. • The kinds of benefits liable for Fringe I TMI A MTIUIAZPXTT Tl? If you should have any queries after Benefit Tax. LXJB 111 W MH V Hl N (JH. reading the “Fringe Benefit Tax” booklet • How the taxable value of those benefits described here, please do not hesitate to will be arrived at. p — — — — — — — — contact your local Inland Revenue office • The types of records that must be kept if g Please send me a copy of the “Fringe g for assistance. fringe benefits are provided. g Benefit Tax” booklet (IR 409 A). A DPT! Ict y° u have <4 ueries after wading the N . /vTIVIIj-LoL booklet please contact your local Inland 1 ' 1 The new Fringe Benefit Tax will apply to Revenue Office. I Address: ® fringe benefits provided on or after April MAY3ISt * AUDIT IQfh In late May, 1985, a comprehensive } Post to: Inland Revenue Department, g A± KILIZUI “Fringe Benefit Tax Guide for Employers” . P.O. Box 2941, « In early April, the Inland Revenue (IR 409) together with the Fringe Benefit J WELLINGTON. Department will be issuing all employers, Tax Return will be sent to employers. L- —— — ———— — — — — J u < > JWTIRDPIOOS