Motor-spirits Taxation Regulations




792
THE NEW ZEALAND GAZETTE.
[No. 22

Amendment to the Regulations under the Motor-spirits Taxation Act, 1927.

CHARLES FERGUSSON, Governor-General.
ORDER IN COUNCIL.

At the Government Buildings at Wellington, this 18th day of March, 1929.

Present:
THE RIGHT HONOURABLE SIR J. G. WARD, PRESIDING IN COUNCIL.

IN pursuance and exercise of the powers and authorities conferred on him by section eleven of the Motor-spirits Taxation Act, 1927, and of all other powers and authorities in anywise enabling him in that behalf, His Excellency the Governor-General of the Dominion of New Zealand, acting by and with the advice and consent of the Executive Council of the said Dominion, doth hereby make the following regulations by way of amendment to the regulations (hereinafter referred to as “the said regulations”) relating to the refunds of motor-spirit tax, and dated the twenty-eighth day of January, one thousand nine hundred and twenty-eight, published in the New Zealand Gazette on the second day of February, one thousand nine hundred and twenty-eight, at page 289.

———

REGULATIONS.

  1. REGULATION 4 of the said regulations is hereby revoked and the following regulation substituted therefor:—
    “4. Not more than one application shall be made by any person in respect of motor-spirits consumed during any one of the quarterly periods prescribed in subsection one of section three of the Motor-spirits Taxation Amendment Act, 1928.”

  2. Regulation 5 of the said regulations is hereby revoked.

  3. Regulation 6 of the said regulations is hereby revoked and the following regulation substituted therefor:—
    “6. Every such application shall have attached thereto an invoice (or receipted invoice) relating to the purchase of all motor-spirits to which the application relates: Provided that in any case the Registrar of Motor-vehicles may require or accept such other or further evidence as he thinks proper relating to the purchase of any motor-spirits.”

  4. The Schedule to the regulations is hereby revoked and the following Schedule substituted therefor.

———

SCHEDULE.

[FRONT OF FORM.]

MOTOR-SPIRITS TAXATION ACT, 1927.—APPLICATION FOR REFUND.

To the Registrar of Motor-vehicles (through the local Postmaster).

I [Full name], [Address], [Occupation], do hereby apply for a refund of __ pounds __ shillings __ pence (£ : s. d.), due in respect of the use of __ gallons of motor-spirits on which exemption at the rate of 4d. per gallon is due under section 8 of the above Act, as set forth on the back hereof.

The total quantity of motor-spirits purchased and for which invoices were obtained is as follows:—

The motor-spirits were purchased from—

Name of vendor : __, [State dates of purchases] __
Name of vendor : __, [State dates of purchases] __
Name of vendor : __, [State dates of purchases] __
Name of vendor : __, [State dates of purchases] __

Quantity of spirits carried over from previous quarter (supporting invoices to be attached) __

Total __

and were used for one or more of the following purposes:—

Purpose for which above-mentioned Motor-spirits used.

(a) Milking-machinery __
(Cow capacity of plant : __. Number of persons employed in milking : __. Make of engine used : __. Horse-power : __. Number of cows milked : __. Total number of hours in use during quarter : __. Other purposes for which engine used : __.)

(b) Shearing-machine __
(Make of engine used : __. Horse-power : __. Total number of hours in use during quarter : __.)

(c) Motor-vehicle* __
[State whether mule, farm tractor, locomotive, &c.]
(Class and make of vehicle : __. Horse-power : __. Gallons per hour : __.)

(d) Launch or other vessel __
(Name of vessel : __. Make of engine : __. Horse-power : __. Number of gallons per hour : __. Hours in use during quarter : __.)

(e) Other stationary engine __
(Make : __. Horse-power : __. Purpose for which used : __. Number of hours used daily : __.)

(f) Lighting and heating plant __
(Make : __. Number of points : __.)

(g) Manufacturing, cleaning, scientific, or other purposes not included above __
(State purpose : __. Supply particulars in support of quantity of motor-spirits consumed : __.)

(h) Licensed motor-vehicles used for commercial or private purposes (no refund due) __

(i) Quantity of spirits carried over into next quarterly period (refund not due, unless, and until spirits used) __

Total __

I attach hereto invoices for all motor-spirits to which this application refers.

I hereby declare that the above statements are true in every particular and include all refunds due to me for motor-spirits consumed during the quarter ended the last day of __, 19__; and that the motor-spirits referred to were consumed solely and exclusively either for purposes other than as fuel for a motor-vehicle in respect of which an annual license fee is payable under the Motor-vehicles Act, 1924, or in an agricultural tractor; and that the claim is rendered within one month after the close of the quarterly period during which the motor-spirits were consumed. I desire payment to be made at Post-office.

Declared at this day of __, 19__, before me—


Justice of the Peace.
Postmaster.
Solicitor.
Notary Public.

Examined and found correct.
Payment approved: __ for Registrar.

Any person making a claim that is false in any material particular is liable on summary conviction to a fine of £50 or imprisonment for three months.

Received this __ day of __, 19__, from the (Chief) Postmaster the sum of __ pounds __ shillings and __ pence, in full payment of the above claim, also document(s) submitted with application.

__ [Signature.]
[Affix here the duty-stamp necessary when the amount is £2 or more.]

[SEE BACK HEREOF.]

  • Special declaration to be signed on back hereof.

INSTRUCTIONS TO APPLICANTS.

  1. THE application on the face hereof must be forwarded quarterly to the Registrar of Motor-vehicles, through the Postmaster whose office is nearest to the applicant’s place of business or residence.

  2. Applications should cover motor-spirits used during one only of the quarterly periods ending on the last days of March, June, September, and December in any year.

  3. Every application must be lodged in accordance with the provisions of subsections (1) and (3) of section 3 of the Motor-spirits Taxation Amendment Act, 1928, as printed below.

  4. Claims not lodged within one month after the close of quarterly periods will not be recognized.



Next Page →

PDF embedding disabled (Crown copyright)

View this page online at:


VUW Te Waharoa PDF NZ Gazette 1929, No 22


NZLII PDF NZ Gazette 1929, No 22





✨ LLM interpretation of page content

💰 Amendment to Motor-spirits Taxation Regulations

💰 Finance & Revenue
18 March 1929
Motor-spirits, Taxation, Regulations, Refunds, Amendment
  • Charles Fergusson, Governor-General
  • The Right Honourable Sir J. G. Ward, Presiding in Council