New Zealand Gazette – 1936 – No. 31

Page 832

✨ Sales Tax Act Decisions



832
THE NEW ZEALAND GAZETTE.
[No. 31

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

Customs Department, Wellington, 28th April, 1936.

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.
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.
C (s) 2/8/11 40 Agricultural implements and machinery n.e.i. (Tariff item 333 (2) )
C (s) 28/3/9 .. Bags, bottles, boxes, &c., being ordinary trade containers for packing goods
C (s) 10/26 .. Bread, cakes, scones, pastry, and sandwiches
C (s) 4/34 .. Chemicals, drugs, and similar preparations for use in hospitals, &c.

Medicated confectionery.
Dicing-machine, power operated, for cutting fruit into cubes. |
| C (s) 2/47 | .. | Corn mills, coffee and spice mills, food chopping and mincing machines, peculiar to use in manufacturing or industrial processes, as approved by the Minister | |
| C (s) 3/9/8 | .. | Dairying machinery and appliances (Tariff item 334 (2) ) | Butter or fresh milk hoppers or heads in which the milk or other product is actually weighed | Plain copper milk-chutes used to convey milk from milking-machines to milk-cans. |
| C (s) 4/7/12 | .. | Disinfectants n.e.i., &c. (Tariff item 104) | “Chlorex.”
“Fragranspray.”
“Pynol.”
“U.K. Cleanser.”
Whittle’s sanitary cartridges. |
| C (s) 4/7/13
C (s) 2/13/5 | ..
.. | Electric motors, also starters, controllers, and slide rails therefor | Oil circuit-breakers for use with electric motors. |
| C (s) 10/27/2 | .. | Fish, fresh, raw, or smoked | Prawns, cooked and preserved by cold process. |
| C (s) 20/23 | .. | 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 thereunder | Beekeepers’ appliances, viz. :—
Drip-cans for capping-melters and honey-boilers.
Honey boilers or heaters.
Honey basket-strainers.
Honey funnel-strainers.
Honey-tanks.
Castings for smelting furnaces.
Curd strainers and stirrers.
Milk-distributing trays used to distribute milk evenly into a number of milk-cans.
Refrigerator cabinets for ice-cream, when fitted with refrigerator coils or adapted to such fitting.
Starch-cooker, steam-heated, for use in a laundry.
Box-office plans for theatres. |
| C (s) 3/34
C (s) 3/9/8 | ..
.. | ..
.. |
| C (s) 3/3 | .. | .. | |
| C (s) 2/55 | .. | .. | |
| C (s) 6/36 | .. | Maps, charts, plans, and similar articles | |
| C (s) 2/11/4 | .. | Spray-pumps, foot or hand power | Syringes, garden and similar. |

E. D. GOOD, Comptroller of Customs.



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✨ LLM interpretation of page content

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

💰 Finance & Revenue
28 April 1936
Sales Tax Act, Customs Department, Exemptions, Agricultural Implements, Dairying Machinery, Disinfectants, Electric Motors, Fish, Machinery, Maps, Spray-pumps
  • E. D. Good, Comptroller of Customs