✨ Sales Tax Act Decisions
Oct. 2.] THE NEW ZEALAND GAZETTE. 3149
Minister’s Decisions under Sales Tax Act, 1932–33.
Customs Department, Wellington, 29th September, 1941.
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. | 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) 21/31 | Agricultural implements and machinery n.e.i. (Tariff item 333 (2)) |
| C (s) 2/100/3 | .. |
| C (s) 4/7/21 | Antiseptics as approved by the Minister |
| C (s) 4/48 | Bags, bottles, boxes, &c., being ordinary trade containers for packing goods |
| C (s) 34/6 | Bread, cakes, scones, pastry, and sandwiches |
| C (s) 21/57 | .. |
| C (s) 6/48 | Celluloid, and similar materials, plain, in sheets or rolls, unprinted |
| C (s) 21/105 | Clay and soil .. |
| C (s) 21/28/3 | Cordage and twine, suited for use as fishing-lines, and twine suited for use in the manufacture of netting and nets, of qualities approved by the Minister |
| C (s) 20/12/5 | Cork board having a thickness of 1 in. or over |
| C (s) 17/3/3 | .. |
| C (s) 21/19 | Cornflour .. |
| C (s) 20/28 | Cotton piecegoods, viz.: Tubular woven or knitted cotton cloth specially suited for use as meat wraps; cheese bandages or caps |
| C (s) 3/9/8 | Dairying machinery and appliances (Tariff item No. 334 (2)) |
| C (s) 7/16 | Disinfectants n.e.i., &c. (Tariff item 104) |
| C (s) 4/44 | .. |
| C (s) 2/47/6 | Electric motors, also starters, controllers, and slide rails therefor |
| C (s) 4/26 | Fish, fresh, raw, or smoked |
| C (s) 2/91 | Goods, bona fide second-hand, being goods that have already been used in New Zealand |
| C (s) 4/50 | Hypochlorites, inorganic .. |
| C (s) 10/38 | Infants’ and invalids’ foods (Tariff item 43) |
*Revises decision in Minister’s Decision No. 40, gazetted 30th April, 1936.
Next Page →
PDF embedding disabled (Crown copyright)
View this page online at:
VUW Te Waharoa —
NZ Gazette 1941, No 78
NZLII —
NZ Gazette 1941, No 78
✨ LLM interpretation of page content
💰 Minister’s Decisions under Sales Tax Act, 1932–33
💰 Finance & Revenue29 September 1941
Sales Tax Act, Exemptions, Agricultural implements, Antiseptics, Bags, Bread, Celluloid, Clay, Cordage, Cork board, Cornflour, Cotton piecegoods, Dairying machinery, Disinfectants, Electric motors, Fish, Hypochlorites, Infants’ foods
- Minister of Customs