Mar. 7.] THE NEW ZEALAND GAZETTE. 641

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

Customs Department, Wellington, 5th March, 1935.

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.

(1) A person manufacturing taxable goods, not being a “contractor” referred to in section 3 of the Sales Tax Amendment Act, 1933, who satisfies the Collector—
(a) That the total sale value of the taxable goods manufactured by him during the preceding twelve months did not exceed £500, and that the estimated sale value of the taxable goods likely to be manufactured by him during the next ensuing twelve months is not expected to exceed that sum; or
(b) That the proportion of the selling-price of taxable goods manufactured by him during the preceding twelve months represented by his labour, overhead, and profit did not exceed £250, and that such proportion of the selling-price of taxable goods manufactured by him during the next ensuing twelve months is not expected to exceed that sum;
provided that this exemption shall not apply to any person unless he is the holder of a certificate of exemption for the time being in force issued to him by the Collector of Sales Tax upon application made in a form to be supplied by the Collector.
For the purposes of this decision the sale value of goods manufactured shall in all cases be deemed to be the fair market value of such goods as if they were sold to a retailer in the ordinary course of business, and not the sale value as ascertained or determined in accordance with the proviso in paragraph (b) of subsection (1) of section 13 of the Act.
(2) A person manufacturing taxable goods, being a “contractor” as referred to in section 3 of the Sales Tax Amendment Act, 1933, who satisfies the Collector that the total price charged for work done by him during the preceding twelve months did not exceed £250, and that the total estimated charge for work to be done by him during the next ensuing twelve months is not likely to exceed that sum, provided that this exemption shall not apply to any person unless he is the holder of a certificate of exemption for the time being in force issued to him by the Collector of Sales Tax upon application made in a form to be supplied by the Collector.
(NOTE.—Revises decision No. 30, gazetted on 12th July, 1934.) |
| | 35 | The following goods are to be regarded as (a) included or (b) not included under the exemptions set out in Column No. 1 (below):—

“Liksol” pine spray.
“Liksol” theatre spray.
“Kilgerm” (Higg’s). | “Healu” antiseptic bandage. |
| C (s) 4/7/11 | | Soya meal. | |
| C (s) 19/2/2 | Foods peculiar to use as stock and poultry foods | | |
| C (s) 3/8 | Machinery, &c., of a class or kind which, if they had been approved by the Minister under item 352 of the Customs Tariff, would have been admitted there-under | Boilers, steam, all sizes, including pressure-gauges, water-gauge fittings, safety and other valves, and other accessories when sold with the boilers with which they are to be used.*
Smokeboxes and smokestacks for boilers.
Cast iron flood gates and sluice gates and fittings therefor. | |
| C (s) 3/49 | | Filters, of types approved by the Minister, specially suited for the chemical treatment of water.† | |
| C (s) 2/21 | | Meatworks appliances, viz. :—
Beef roller hooks or skids.
Leg hooks and runners. | |
| C (s) 2/38 | | Tennis nets, complete. | |
| C (s) 20/18 | Nets and netting of cordage or twine | | |
| C (s) 21/88/2 | Rabbit poisons, viz. : Carbon bisulphide, &c., and similar | Phosphorus, when sold to or imported by a Rabbit Board duly constituted under the Rabbit Nuisance Act, 1928, provided that a declaration under the Sales Tax Act, 1932–33, made by a responsible officer of the Board, that it will be used only in poisoning rabbits, is delivered to the Collector of Sales Tax. | |

• Revises decision in Minister’s decision No. 16, gazetted 6th July, 1933.
  † Revises decision in Minister’s decision No. 22, gazetted 14th September, 1933.