8 Subsequent Events

On 25 September 2008, legislation was passed in the House of Representatives that transferred a parcel of Crown land managed by LINZ to Te Arawa iwi/hapu as part of a Treaty of Waitangi settlement. As this parcel of land was not held for sale at 30 June 2008, it has been accounted for as property, plant and equipment in accordance with NZ IAS 16.