✨ Sales Tax Exemptions
3724
THE NEW ZEALAND GAZETTE.
[No. 85
-
(1) Insulin; preparations made from animal glands
or tissues as may be approved by the Minister.
(2) Insulin substitutes, and preparations made from
liver, pancreas, pituitary gland, or thyroid
gland, in combination with other substances,
as may be approved by the Minister.
(3) Vitamins, vitamin concentrates, and mixtures of
such substances. -
Surgeons’, physicians’, dentists’, and opticians’
appliances, instruments, and materials, viz.:
—
(1) Appliances (including splints) for wear, even
if medicated, peculiarly adapted to correct
a deformity of the human body, to afford
support to an abnormal condition of the
human body, or to reduce or alleviate such
condition, or to substitute any part of such
body; stump socks; crutches; ear
trumpets; ear tubes, and audiophones,
for the partially deaf. -
Battery-blanket not exceeding 3 ft. wide, material
for filter-cloths, and plush or other cloth, on
declaration that it will be used only for mining
or gold-saving purposes. -
Brattice-cloth of jute or hessian.
-
Silk for flour-dressing, in the piece.
-
Cotton piece-goods, viz.:-tubular woven or knitted
cotton cloth specially suited for use as meat wraps;
cheese bandages or caps. -
Saddlery, harness, whips, and whip-thongs.
-
Glass plates (engraved) for photo-lithographic work.
-
Lamps, miners’ safety, and glasses therefor; lamps
peculiarly adapted for use on harbour beacons and
lighthouses, also appliances peculiar to such lamps;
side lights, and head lights, especially suited for
the use of ships. -
Antiques and works of art, as may be approved by
the Minister, and on conditions prescribed by him
provided that he is satisfied that such articles
• were produced or manufactured at least one
hundred years prior to the date of importation. -
Medals—viz., war medals, humane societies’, and
similar, and such such miniatures of the same as may
be approved by the Minister; old coins. -
Musical instruments, and parts, viz.:
—
(1) Band instruments entered by or for any band
or musical society duly registered and in-
corporated under the Incorporated Societies
Act, 1908, on declaration by a responsible
officer of such band or society that the
said instruments will remain the property
of the band or society and will not be sold
or otherwise disposed of without payment
of the duty otherwise imposed under the
Tariff.
(2) Musical instruments, imported for exclusive
use by bands which are approved by the
Defence Department, and under such
conditions as the Minister may prescribe.
(3) Organs, viz., great organs and similar organs. -
Paintings, statuary, other works of art, curios, and
other articles approved by the Minister, for display
in public museums, the buildings of public institu-
tions or art associations registered as corporate
bodies, public parks or other public places, on
such conditions as may be prescribed by the
Minister. -
Trophies, prizes, flags, medals, medallions, badges,
and other decorations, which have been awarded
or presented or which are to be awarded or
presented to persons in New Zealand and which
have been donated by persons resident abroad;
trophies and prizes won abroad; medals, badges,
flags, and similar articles, approved by the Minister,
imported by New Zealand branches of the Navy
League, St. John Ambulance Association, or
similar patriotic ambulance or other societies.
Ex. 268. Paper, cut or shaped for wrappers boxes or other
receptacles.
-
Monotype-paper, in rolls, suitable for use with
monotype machine. -
Paper, unprinted—viz.:—true vegetable parchment;
glazed transparent greaseproof paper; greaseproof
imitation parchment paper and similar paper of
such qualities as may be approved by the Minister. -
Paper (other than wrapping paper) waxed, un-
printed; also such paper printed and then waxed.
Ex 297. Paper, celluloid, or similar wrappers, printed,
lithographed, or ruled n.e.i.
- Paper of qualities and sizes approved by the Minister,
on declaration that it will be used by orchardists
only in wrapping fruit.
Ex 301. Printed books papers and music, n.e.i.
-
Religious tracts handbills and folders.
-
Sunday school and day school lesson sheets and
cards; Sunday school tickets, and reward cards,
being scriptural or religious motto cards, and
having no reference on them to Christmas, New
Year, Easter, or birthdays. -
Beekeepers’ tools, implements, and apparatus—
viz., metal fittings for beehives, bee-smokers,
wax-extractors, queen-cages, comb foundation,
foundation machines, honey-knives, honey-ex-
tractors, queen-rearing outfits, wax-presses, tools
peculiar to beekeepers’ use, gloves of textile soaked
in oil, and rubber gloves, specially suited for
beekeepers’ use, and such other articles, appliances,
and implements, peculiar to use in beekeeping,
as may be approved by the Minister. -
Clips, tags, rings, and similar articles, for the identi-
fication of live-stock, poultry, fish, and other
animals; metal labels with names of trees plants
or shrubs stamped or cast thereon, specially
suited for use in botanical gardens, public parks,
and similar places. -
Agricultural implements and machinery, viz.:
—
(1) Cultivators; harrows; ploughs; drills; seed
and fertilizer sowers or distributors com-
bined or separate; lime sowers; seed or
grain cleaners, and cellular seed or grain
separators.
(2) N.e.i., including ploughs, cultivators, and seed
drills, hand-worked, combined or separate;
ploughs, single furrow mouldboard, not
exceeding 266 lb. net weight; also the
following parts of ploughs or harrows,
viz.—mould-board plates unbent, steel
share-plates cut to pattern, skeith-plates,
plough beam forgings, and discs for harrows
or ploughs.
(3) Rabbit-traps and similar traps. -
Dairying machinery, and appliances, viz.:
—
(1) Churns, power driven, including butter-
workers; butter-packers, butter-pounders,
and cheese-presses.
(2) Dairying machinery n.e.i., including coolers
but not including coil pipes or similar
articles; machinery specially suited for
use in the manufacture of dried milk,
casein, sugar of milk, or other milk product;
also the following articles on declaration
that they will be used only in dairy factories,
or in the manufacture of dried milk or other
milk products, viz., vacuum-pann vats or
tanks, lined with glass porcelain or enamel,
milk-pasteurizers (not being coil pipes or
similar articles). -
Engines (including necessary controlling-gear there-
for) specially suited for flying machines, on
declaration that they will be used solely in the
manufacture or completion of the same. -
Machinery peculiar to mining or gold-saving, n.e.i.
(not including dredging machinery or screens
for same); grizzly bars; ore-crushing rolls;
ore-feeders; stamper batteries, and steel shoes
and dies for same; concentrators; battery-
screening, woven punched or drilled, also similar
screening on declaration that it will be used only
for gum washing; also the following machinery
and engines on declaration that they will
be used only for mining (including quarrying)
purposes, viz., air compressors (not including
the motive power for driving the same), fuel
economizers, capstan engines, winding engines
(including drums therefor), pumps. -
Power driven spray pumps including outfits therefor,
as may be approved by the Minister, specially
suited for agricultural uses. -
Pumps peculiar to use in dairying or in the manu-
facture of dried milk or other milk product
(except vacuum pumps suited for use with milking-
machines and any other pump which the Minister
is satisfied could have been made economically in
New Zealand). -
Machinery, machines, machine tools, and appliances,
viz.:
—
(3) Boring and well-drilling machinery; rock
drills, and diamond drills; coal cutters.
Ex (4) Blowers, and fans, viz.:—exhaust, blast, and
ventilating.
Ex (7) Grinding mills, grinding pans, ball mills,
tube mills, bone-crushers.
(10) Peculiar to metal-working, wood-working,
stone-working, or glass-working.
Next Page →
PDF embedding disabled (Crown copyright)
View this page online at:
VUW Te Waharoa —
NZ Gazette 1934, No 85
NZLII —
NZ Gazette 1934, No 85
✨ LLM interpretation of page content
💰
Exempting certain Goods from Sales Tax
(continued from previous page)
💰 Finance & Revenue20 November 1934
Sales Tax, Exemptions, Goods, Revocation, Schedules