Sales Tax Exemptions




3724

THE NEW ZEALAND GAZETTE.

[No. 85

  1. (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.

  2. 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.

  3. 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.

  4. Brattice-cloth of jute or hessian.

  5. Silk for flour-dressing, in the piece.

  6. Cotton piece-goods, viz.:-tubular woven or knitted
    cotton cloth specially suited for use as meat wraps;
    cheese bandages or caps.

  7. Saddlery, harness, whips, and whip-thongs.

  8. Glass plates (engraved) for photo-lithographic work.

  9. 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.

  10. 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.

  11. Medals—viz., war medals, humane societies’, and
    similar, and such such miniatures of the same as may
    be approved by the Minister; old coins.

  12. 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.

  13. 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.

  14. 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.

  1. Monotype-paper, in rolls, suitable for use with
    monotype machine.

  2. 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.

  3. 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.

  1. 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.

  1. Religious tracts handbills and folders.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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).

  7. 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.

  8. 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.

  9. Power driven spray pumps including outfits therefor,
    as may be approved by the Minister, specially
    suited for agricultural uses.

  10. 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).

  11. 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.



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💰 Exempting certain Goods from Sales Tax (continued from previous page)

💰 Finance & Revenue
20 November 1934
Sales Tax, Exemptions, Goods, Revocation, Schedules