New Zealand Gazette – 1933 – No. 73

Page 2640

✨ Tax Decisions and Estate Administration



2640
THE NEW ZEALAND GAZETTE.
[No. 73

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

Customs Department, Wellington, 24th October, 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) 24/23 23 Structural steel and general ironwork used in buildings, including joists, roof-straps, rivets, bolts, fabricated stanchions, beams, and connections, wherever fabricated, shall be liable to sales tax, but the cost of field rivetting and erection—i.e. the cost of labour involved in incorporating such materials into the actual structure of a building by rivetting or otherwise—shall be exempt from sales tax.
C (s) 23/16 24 The following persons need not be licensed under the Act:—
Persons whose manufacturing operations consist only of the cutting and sewing of carpets.
C (s) 10/1/3
C (s) 6/6
C (s) 6/3/14
C (s) 2/6/3
C (s) 3/17
C (s) 6/3/19
C (s) 2/1/2
C (s) 3/3/4		 25
..		 The following goods are to be regarded as (a) included or (b) not included under the exemptions set out in Column No. 1 (below):—
Exemption.
Column No. 1.		 Goods regarded as included under Exemption.
Column No. 2.		 Goods not regarded as included under Exemption.
Column No. 3.
Bread, cakes, scones, pastry, and sandwiches
Printed books, papers, and music n.e.i. (Tariff item 301)
Dairying machinery and appliances (Tariff item 334 (2))
Wire, metal, plain, n.e.i. (Tariff item 357 (10))
Catalogues, trade, and similar articles
Machinery, &c., of a class or kind which, if they had been approved by the Minister under Tariff item 352 of the Customs Tariff, would have been admitted thereunder		 ..
Electoral rolls
..
Curd-testing machines for grading milk for cheesemaking.
..
Samples of textiles bound or stapled together.
Bakers’ ovens, metal fittings for.
Cooling units and tanks for dairy-factory use, brine or water types.		 Shortbread.
Ballot papers.
Theatre programmes.
Stranded or twisted bare copper wire or cordage.

E. D. GOOD, for 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 Davies, Elsie Isabel Spinster Thames 19/9/33 19/10/33 Intestate Auckland.
2 Doré, Teresa Margaret Josephine Widow.. Wellington 2/9/33 19/10/33 Testate Wellington.
3 Gray, William Butcher Dunedin 7/9/33 19/10/33 Intestate Dunedin.
4 Hunt, Edith Muriel Grace Spinster Hororata 21/2/33 19/10/33 ,, Christchurch.
5 Joseph, Ralph Knarston Labourer Taieri Bush 16/9/33 19/10/33 ,, Dunedin.
6 Kinzett, Ruth Eleanor Spinster Atawhai 27/9/33 19/10/33 Testate Nelson.
7 Macauley, Percy James Painter Taylorville 4/8/33 19/10/33 ,, Hokitika.
8 McElwee, Eliza Married woman.. Palmerston North 11/2/31 19/10/33 Intestate Wellington.
9 Rowland, Henry Fuller Wharfinger Aratapu 23/8/33 19/10/33 Testate Auckland.
10 Saville, Amy Louisa Spinster Christchurch 26/9/33 19/10/33 Intestate Christchurch.
11 Winfield, Annie Elizabeth Widow.. Auckland, formerly of White Gate, Codnor, Derby, England 19/1/33 19/10/33 Testate Auckland.

Public Trust Office, Wellington, 21st October, 1933.
J. W. MACDONALD, Public Trustee.



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✨ LLM interpretation of page content

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

💰 Finance & Revenue
24 October 1933
Sales Tax, Exemptions, Structural Steel, Manufacturing, Licensing
  • E. D. Good, for Comptroller of Customs

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

🏢 State Enterprises & Insurance
21 October 1933
Estate Administration, Public Trustee, Deceased Persons, Intestate, Testate
11 names identified
  • Elsie Isabel Davies, Deceased, estate administered
  • Teresa Margaret Josephine Doré, Deceased, estate administered
  • William Gray, Deceased, estate administered
  • Edith Muriel Grace Hunt, Deceased, estate administered
  • Ralph Knarston Joseph, Deceased, estate administered
  • Ruth Eleanor Kinzett, Deceased, estate administered
  • Percy James Macauley, Deceased, estate administered
  • Eliza McElwee, Deceased, estate administered
  • Henry Fuller Rowland, Deceased, estate administered
  • Amy Louisa Saville, Deceased, estate administered
  • Annie Elizabeth Winfield, Deceased, estate administered

  • J. W. Macdonald, Public Trustee