New Zealand Gazette – 1933 – No. 20

Page 547

✨ Ministerial Decisions under Sales Tax Act



MAR. 28.] THE NEW ZEALAND GAZETTE. 547

Record No. No. of Decision. Decision of Minister.
C 37/4/11 4 (1) When the following conditions apply, viz.:
(a) When taxable goods for use as materials in the
manufacture of goods are supplied by a wholesaler
or a retailer to a person (other than a manufacturer
whose premises are registered under the Factories
Act, 1921–22); and
(b) Such taxable goods remain the property of the whole-
saler or retailer; and
(c) Such person does not manufacture goods otherwise
than from materials so supplied as aforesaid); and
(d) Taxable goods are manufactured from such materials
and delivered to the wholesaler or retailer,—
the person manufacturing the taxable goods will not be
required to be licensed as a wholesaler or as a manu-
facturing retailer.
(2) The taxable goods so manufactured will be regarded as
having been manufactured by the wholesaler or retailer
who supplied the materials, and he will be required to be
licensed under the Act.
C 37/6/4 5 The equivalent in New Zealand currency of the value of goods
for Customs duty under subparagraph (i) of paragraph (c)
of subsection (1) of section 13 of the Act will, until further
notice, be determined by adding twenty-five per centum
to such value for Customs duty in respect of importations
from all countries other than Australia. The value for
Customs duty of goods imported from Australia will be
deemed to be in New Zealand currency.
C 37/5/5 6 When goods are sold by exporters abroad to retailers in New
Zealand at a price delivered to the purchaser (including
freight, insurance, exchange, duty, sales tax, and other
charges) and the goods are consigned to an agent in New
Zealand of the exporters, the agent paying the duty and
distributing the goods, sales tax, under paragraph (c) of
subsection (1) of section 13 of the Act, will be payable by
such agent at the time of the entry of the goods for home
consumption. When such goods have been so sold by
exporters abroad to licensed wholesalers in New Zealand
sales tax will not be payable until the goods are sold or
used by such wholesalers.
C 37/6 7 Where taxable goods are sold by a wholesaler at a net cash
price and an increase (known as a plusage) is added to the
price on the understanding that this increase will not be
charged if payment for the goods is made on or before a
date fixed in accordance with usual commercial practice,
the sale value of such taxable goods, for the purposes of
paragraph (a) of subsection (1) of section 13 of the Act,
will be the sum of such net cash price and the increase
(or plusage).
C 37/6 8 Where taxable goods are sold by a wholesaler at a net cash
price and such goods are not of a class or kind usually
sold in New Zealand at net cash prices, the sale value of
such goods, for the purposes of paragraph (c) of sub-
section (1) of section 13 of the Act, will be the price at
which the goods would have been sold if they had been
sold on credit on usual trade terms.
C 37/2/24 9 Where joinery (such as doors, window-sashes, staircases, and
similar goods) is manufactured by a builder for use by
him in the construction of buildings he will be regarded
as a manufacturing retailer manufacturing such joinery for
use by him, and will be required to be licensed and make
returns and pay sales tax accordingly.

GEO. CRAIG, Comptroller of Customs.



Next Page →

PDF embedding disabled (Crown copyright)

View this page online at:


VUW Te Waharoa — PDF NZ Gazette 1933, No 20


NZLII — PDF NZ Gazette 1933, No 20




✨ LLM interpretation of page content

🏭 Minister’s Decisions under Sales Tax Act, 1932–33 (continued from previous page)

🏭 Trade, Customs & Industry
27 March 1933
Sales Tax, Customs, Ministerial Decisions, Exemptions, Licensing
  • GEO. CRAIG, Comptroller of Customs