✨ Sales Tax Districts and Payment Places
548
THE NEW ZEALAND GAZETTE.
[No. 20
Appointing Districts and Places for Payment of Sales Tax under the Sales Tax Act, 1932–33.
I, Joseph Gordon Coates, Minister of Customs, do hereby appoint the districts mentioned in Column No. 1 of the Schedule hereto as districts for the purpose of collecting sales tax as imposed by the said Act; and I hereby direct that each such district shall respectively comprise the counties the names of which are set opposite to the name of such district in Column No. 2 of the said Schedule, and all boroughs and town districts which are within the outer boundaries of those counties or which are bounded by those counties or are between those counties or any part thereof and the sea:
And I do hereby further appoint that the place mentioned in Column No. 3 of the said Schedule opposite the name of any such district shall be the place in the said district at which sales tax shall be paid:
Provided that with respect to goods liable to sales tax under paragraph (c) of subsection (1) of section 11 of the said Act the following special provisions shall apply:—
(1) Where the goods are entered for home consumption under the Customs Act, 1913, at the ports of Kaipara, Tauranga, or Hokitika, sales tax shall be payable at the Customhouse at the port of entry.
(2) Where the goods are imported by post and entered for home consumption under the Customs Act, 1913, at any post-office, sales tax shall be payable at the post-office at which the goods are so entered or are deemed to be so entered.
SCHEDULE.
DISTRICTS APPOINTED UNDER SECTION 4 OF THE SALES TAX ACT, 1932–33.
| Column No. 1. | Column No. 2. | Column No. 3. |
|---|---|---|
| Name of District. | Names of Counties. | Place in the Districts at which Sales Tax shall be paid. |
| Auckland | Mangonui, Whangaroa, Hokianga, Bay of Islands, Hobson, Whangarei, Otamatea, R o d n e y, Waitemata, Eden, Manukau, Franklin, Raglan, Waikato, Waipa, Matamata, Rotorua, Taupo, Coromandel, Thames, Hauraki Plains, Piako, Ohinemuri, Tauranga, Whakatane, Opotiki, Matakaoa, Great Barrier, Otorohanga, Kawhia, Waitomo, Taumarunui, Kaiteke | Customhouse, Auckland. |
| Gisborne | Waiapu, Waikohu, Cook, Uawa | Customhouse, Gisborne. |
| Napier | Wairoa, Hawke’s Bay, Waipawa, Dannevirke, Waipukurau, Woodville, Patangata, Weber | Customhouse, Napier. |
| Wellington | Manawatu, Kairanga, Horowhenua, Pahiatua, Akitio, Eketahuna, Masterton, Castlepoint, Mauriceville, Wairarapa South, Featherston, Hutt, Makara, Oroua | Customhouse, Wellington. |
| Wanganui | Waitotara, Waimarino, Wanganui, Rangitikei, Kiwitea, Pohangina | Customhouse, Wanganui. |
| New Plymouth | Clifton, Taranaki, Egmont, Inglewood, Stratford, Eltham, Whangamomona, Waimate West, Ohura | Customhouse, New Plymouth. |
| Blenheim | Sounds, Marlborough, Awatere, Kaikoura | Customhouse, Blenheim. |
| Nelson | Collingwood, Takaka, Waimea | Customhouse, Nelson. |
| Westport | Buller, Murchison | Customhouse, Westport. |
| Greymouth | Inangahua, Grey, Westland | Customhouse, Greymouth. |
| Christchurch | Amuri, Cheviot, Waipara, Tawera, Ashley, Kowai, Rangiora, Oxford, Eyre, Selwyn, Malvern, Paparua, Springs, Ellesmere, Ashburton, Akaroa, Heathcote, Waimairi, Mount Herbert, Wairewa, Halswell, Chatham Islands | Customhouse, Christchurch. |
| Timaru | Geraldine, Levels, Waimate, Mackenzie | Customhouse, Timaru. |
| Oamaru | Waitaki | Customhouse, Oamaru. |
| Dunedin | Vincent, Maniototo, Waihemo, Waikouaiti, Taieri, Peninsula, Tuapeka, Bruce, Clutha | Customhouse, Dunedin. |
| Invercargill | Lake, Fiord, Wallace, Southland, Stewart Island | Customhouse, Invercargill. |
| Patea | Hawera, Patea | Customhouse, Patea. |
Given under my hand at Wellington, this 27th day of March, 1933.
J. G. COATES, Minister of Customs.
By Authority: W. A. G. SKINNER, Government Printer, Wellington.
Price 9d.]
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VUW Te Waharoa —
NZ Gazette 1933, No 20
NZLII —
NZ Gazette 1933, No 20
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Appointing Districts and Places for Payment of Sales Tax under the Sales Tax Act, 1932–33
(continued from previous page)
🏭 Trade, Customs & Industry27 March 1933
Sales Tax, Districts, Payment Places, Customs, Ministerial Decisions
- Joseph Gordon Coates, Minister of Customs
- W. A. G. Skinner, Government Printer