New Zealand Gazette – 1933 – No. 50

Page 1909

✨ Tax and Estate Notices



July 13.] THE NEW ZEALAND GAZETTE. 1909

Minister’s Decisions under Sales Tax Act, 1932–33.

Customs Department, Wellington, 10th July, 1933.

IT is hereby notified for public information that the Minister of Customs has decided to interpret the Sales Tax Act, 1932–33 (hereinafter referred to as “the Act”), as under:—

It should be understood that the decisions contained herein may be revised from time to time in the light of further information which may be obtained by the Minister.

Record No. No. of Decision. Decision of Minister.
C (s) 24/11 17 In the case of goods of kinds referred to in Column No. 1 of the Schedule to this decision (hereinafter referred to as “the completed goods”) manufactured by a person, company, or firm licensed under the Act as a manufacturing retailer, and with respect to which the Collector is satisfied that sales tax has been paid on the taxable goods used in the manufacture of the completed goods, or that such taxable goods were imported or purchased by the manufacturing retailer not later than the 8th day of February, 1933, the sale value of the completed goods, for the purposes of the proviso to paragraph (b) of subsection (1) of section 13 of the Act shall, except in such cases as the Minister may direct, be the amount of the wages actually paid by the manufacturing retailer in respect of all the manufacturing processes involved in the manufacture of the completed goods from such taxable goods increased with regard to the various descriptions of goods as set out in Column No. 1 of the Schedule hereto by the corresponding percentage shown in Column No. 2.

(NOTE.—Unless otherwise stated the term “wages,” for the purposes of this decision, includes all wages, salaries, and other emoluments paid to principals, partners, factory-managers, foremen, overseers, operatives, and other persons employed in the licensee’s factory or workroom; and, in the case of persons who are employed partly in the factory or workroom and partly in other places, includes the proportionate part of the wages paid to such persons in respect of their services in the factory or workroom.)

SCHEDULE.

Description of Goods. Column No. 1. Percentage to be added to Wages to arrive at Sale Value. Column No. 2.
(i) (a) Blinds, curtains, tablecloths, sheets, quilts, bedspreads, pillowcases, cushion covers, hem-stitched goods, pleated goods, traced linen; and
(b) Millinery; or frocks; or children’s dresses and coats; or ladies’ costumes, skirts and coats (not being tailor-made garments as defined in the Schedule to the Board of Trade (Sale of Garments made to Measure) Regulations, 1925, published in the New Zealand Gazette of 12th February, 1925), or other similar goods made of textile
(NOTE.—This decision does not apply in the case of blouses, shirts, pyjamas, underwear, men’s suits, coats, trousers, or overcoats, manufactured by a manufacturing retailer.)		 20 per centum.
(ii) Wooden doors, window-sashes, panelling, staircases, shop “fronts,” window “backs,” and other similar articles of wood 20 per centum.
(iii) Basketware; upholstery; wooden cabinetware; furniture of wood, cane, seagrass, raffia, or similar materials 25 per centum.
(iv) Leather portmanteaux, suitcases, attaché cases, ladies’ hand-bags, purses, tobacco-pouches, belts, straps, and other similar goods of leather, imitation leather, or fibre board 40 per centum.
(v) Suits, costumes, overcoats, and other similar garments made to the order or measurement of individuals, not being tailor-made garments as defined in the Schedule to the Board of Trade (Sale of Garments made to Measure) Regulations, 1925, published in the New Zealand Gazette of 12th February, 1925 66⅔ per centum.
(vi) Suits, costumes, overcoats, and other similar garments, being tailor-made garments as defined in the Schedule to the Board of Trade (Sale of Garments made to Measure) Regulations, 1925, published in the New Zealand Gazette of 12th February, 1925
(NOTE.—The amount of wages shall be computed in accordance with the “Piecework Statement” as set out in the award made by the Court of Arbitration of New Zealand in force for the time being in the district in which the manufacturing retailer has his place of business.)		 45 per centum.
(vii) (a) Piping, fluming, spouting, ridging, vats, tanks, and other similar goods made up from metal sheets in black, galvanized, or tinned steel, brass, copper, aluminium, or other metal (except precious metal); or
(b) Articles made up by bending or working metal pipes or tubes		 55 per centum.
(viii) Metal castings (whether or not machined), and stampings; also articles made from metal bar, rod, or blanks, by turning, milling, or similar processes 110 per centum.

GEO. CRAIG, Comptroller of Customs.

Public Trust Office Act, 1908, and its Amendments.—Election to administer Estates.

NOTICE is hereby given that the Public Trustee has filed in the Supreme Court an election to administer in respect of the several estates of the persons deceased whose names, residences, and occupations (so far as known) are hereunder set forth.

No. Name. Occupation. Residence. Date of Death. Date Election filed. Testate or Intestate. Stamp Office concerned.
1 Aicken, William.. Retired roadman Aickens 25/4/33 5/7/33 Testate Hokitika.
2 Deighton, Elizabeth Widow Christchurch 19/5/33 5/7/33 „ Christchurch.
3 Hill, Ambrose .. Gasworks employee Auckland 8/4/33 5/7/33 „ Auckland.
4 Maindonald, Susan Charlotte Married woman Cust .. 13/6/33 5/7/33 Intestate Christchurch.
5 McCallum, Hannah William-son „ Blenheim 21/1/33 5/7/33 „ „
6 McNamara, Richard Gardener Alexandra 3/6/33 5/7/33 Testate Dunedin.
7 Paterson, John .. War pensioner, formerly tailor W h a n g a r e i, formerly Oamaru 13/4/33 5/7/33 „ Auckland.
8 Scoones, William Henry Albert Waterside worker Wellington 31/5/33 5/7/33 „ Wellington.
9 Sinclair, Thomas Labourer Featherston 27/5/33 5/7/33 Intestate „

Public Trust Office, Wellington, 10th July, 1933. J. W. MACDONALD, Public Trustee.

D



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✨ LLM interpretation of page content

💰 Minister’s Decisions under Sales Tax Act, 1932–33

💰 Finance & Revenue
10 July 1933
Sales Tax Act, Ministerial Decisions, Manufacturing Retailers, Wages, Sale Value
  • Geo. Craig, Comptroller of Customs

🏢 Public Trustee - Deceased Persons' Estates under Administration (continued from previous page)

🏢 State Enterprises & Insurance
10 July 1933
Deceased estates, Public Trust Office, Administration, Testate, Intestate
9 names identified
  • William Aicken, Deceased estate under administration
  • Elizabeth Deighton, Deceased estate under administration
  • Ambrose Hill, Deceased estate under administration
  • Susan Charlotte Maindonald, Deceased estate under administration
  • Hannah Williamson McCallum, Deceased estate under administration
  • Richard McNamara, Deceased estate under administration
  • John Paterson, Deceased estate under administration
  • William Henry Albert Scoones, Deceased estate under administration
  • Thomas Sinclair, Deceased estate under administration

  • J. W. Macdonald, Public Trustee