New Zealand Gazette – 1938 – No. 63

Page 1908

✨ Sales Tax Exemptions



1908

THE NEW ZEALAND GAZETTE.

[No. 63

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

Customs Department, Wellington, 25th August, 1938.

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.
C (s) 16/32 45 Bags, bottles, boxes, &c., being ordinary trade containers for packing goods
C (s) 14/8 45 Bullion, gold and silver
C (s) 3/85
C (s) 4/43		 45 Chemicals, drugs and similar preparations for use in hospitals, &c.
C (s) 4/41
C (s) 9/2		 45 Disinfectants
Hair, cow, horse, and pig, in its natural state
C (s) 8/7 45 Hemp and tow
C (s) 3/9 45 Dairying machinery and appliances (Tariff item No. 334 (2) )
C (s) 3/78 45
C (s) 3/78
C (s) 2/6		 45
C (s) 2/32/2 45 Engines, oil, other than those for motor vehicles or motor cycles
C (s) 2/79 45 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
C (s) 3/32 45
C (s) 3/71
C (s) 3/47		 45
C (s) 3/22 45
C (s) 6/26/2 45
C (s) 2/11/6 45
C (s) 2/11 45
C (s) 2/49/3
C (s) 2/78		 45 Machinery n.e.i. O.K. Tariff Item No. 353 (5) (b)
C (s) 6/12/2 45 Paper, cut or shaped for wrappers, boxes or other receptacles
C (s) 3/4 45 Pumps for raising or distributing liquids
C (s) 10/10 45 Vegetables, fruits, nuts, grains and seeds which are in their natural state, &c.
C (s) 4/28 45 Vitamins, vitamin concentrates, &c. Tariff Item 120 (3)
C (s) 14/9 45 Windows, stained glass

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
25 August 1938
Sales Tax, Exemptions, Customs, Goods Classification
  • E. D. Good, Comptroller of Customs