Mar. 28.] THE NEW ZEALAND GAZETTE. 521

(b) In the case of goods so received after the above-mentioned date,
on the date of such receipt.

(2) Where a licensed manufacturing retailer has disposed of or used
in any way, otherwise than as materials in the manufacture of goods, or
hereafter so disposes of or uses any taxable goods shown in any return
delivered by him to the Collector as having been received into his factory
for use as materials in the manufacture of goods, he shall include particulars
of such first-mentioned goods in the appropriate return as if they had,
at the time of being so disposed of or used, been manufactured by him
for sale otherwise than to a licensed wholesaler for resale by him, and
shall pay sales tax thereon accordingly.

Returns of Goods exported by Persons not licensed as Wholesalers or as Manufacturing Retailers.

16. Except when not required by the Collector, every person, not being a
    licensed wholesaler or a licensed manufacturing retailer, who engages in
    the trade or business of exporting from New Zealand or of selling for such
    export goods that would be taxable goods if not so exported (other than
    goods in respect of which drawback of sales tax is duly claimed) shall,
    within twenty-eight days after the end of each month, deliver to the Collector
    a return in Form 5 setting forth particulars of all such goods so exported
    by him during that month.

(Sec. 14.) General as to Returns.

17. Every person licensed as a wholesaler or as a manufacturing retailer
    or engaged in trade or business as mentioned in the last preceding clause
    shall deliver to the Collector a return in Form 3, Form 4, or Form 5, as the
    case may be, for every month, whether or not any goods are sold, manufactured, or exported by him during that month and whether or not any
    sales tax is payable by him for that month.

18. Returns may be delivered to the Collector at his office either personally
    or by post, and shall be deemed to be delivered when they are received by
    the Collector at his office.

19. With the approval of the Collector (which may be granted upon such
    conditions as he thinks fit, and may be withdrawn at any time), the returns
    required to be delivered by any person in respect of any period after 31st
    March, 1933, may be made in respect of monthly accounting periods ending
    on any specified day of each calendar month in lieu of the last day thereof:
    Provided that—
    (a) Upon any change being made in the periods in respect of which
    returns are made by any person a return in respect of the broken
    period shall, according to the direction of the Collector, either be
    made separately or be combined with the return in respect of the
    last of the old periods or the first of the new periods:
    (b) Every return shall be delivered to the Collector within twenty-eight
    days after the end of the period in respect of which it is made.

Ships’ Stores.

20. (1) For the purposes of the said Act and of any regulations
    thereunder, goods shall not be deemed to be exported from New Zealand
    as ships’ stores unless the Collector is satisfied by the production of a
    receipt signed by a responsible officer of the ship, or by such other
    evidence as the Collector may require, that such goods have been received
    on board a ship about to depart for parts beyond the seas as ships’
    stores—
    (a) For use or consumption on board the ship; or
    (b) To be fitted into the ship.
    (2) If any goods referred to as ships’ stores to be exported as aforesaid
    in a receipt given by a responsible officer of a ship are relanded in New
    Zealand from that ship, except with the consent of the Collector, the
    master and the owner of the ship shall each be deemed to have committed
    a breach of these regulations.

Payment of Sales Tax in respect of Returns.

21. (1) Payment of the sales tax payable in respect of any return under
    section 14 of the said Act shall be made by delivering or posting to the
    Collector at his office,—
    (a) Cash or bank-notes:
    (b) Postal notes or money orders payable to the Collector:
    (c) Bank receipts for the lodgment of moneys to the credit of the Public
    Account at any place other than the place where the Collector’s
    office is situated: