Mine

#!/bin/sh /etc/rc.common

START=11

timezone_config() {
	local cfg="$1"
	local posixtz
	local etctz="/etc/TZ"

	config_get posixtz "$cfg" posixtz

	if [ ! -h $etctz ]; then 
		ln -sf /tmp/TZ "$etctz"
	fi
	[ -n "$posixtz" ] && echo "$posixtz" > "$etctz" || echo "UTC+0" > "$etctz"
}

start() {
	config_load timezone
	config_foreach timezone_config timezone
}

restart() {
	start
}