1642
THE NEW ZEALAND GAZETTE.
[No. 60

It will assist and facilitate consideration of applications for licences if, in respect of those items for which there is no basic allocation or where amounts in excess of the basic allocation are applied for, applicants furnish with their applications information as to (a) the balances remaining on licences already held for the particular commodity (i.e., the difference between the amounts of the licences and the amounts represented by imports made and entered under such licences), and (b) the date and value of unfilled orders placed under such licences.

In those cases where it is known that goods are unprocurable it is urged upon importers to refrain from applying for licences. This is particularly desired in order that there should be no overstatement of the total amount of licences for which it is necessary to provide overseas funds. The fact that licences are not applied for will not prejudice importers in respect of allocations which might be granted in later periods.

Sixth Period licenses have been extended until 30th June, 1943, and they will be valid for imports up to that date.

E. D. GOOD, Comptroller of Customs.

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

Customs Department, Wellington, 11th June, 1942.

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.

(a) A wholesaler (not being the holder of a wine-maker’s license granted under section 11 of the Licensing Amendment Act, 1914), who satisfies the Collector that the total sale value of taxable goods sold by him during the last financial year of his business did not exceed £500 and that the estimated value of the taxable goods likely to be sold by him during the current financial year 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.

(Note:—Revises decision No. 2 (e) gazetted on 28th March, 1933.)

(b) A person, being the holder of a wine-maker’s license granted under section 11 of the Licensing Amendment Act, 1914, who satisfies the Collector that the total sale value of the wine sold by him during the last financial year of his business did not exceed £100, and that the estimated value of the wine likely to be sold by him during the current financial year 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.

(c) A person manufacturing taxable goods, not being a “contractor” referred to in section 3 of the Sales Tax Amendment Act, 1933, and not being the holder of a wine-maker’s license granted under section 11 of the Licensing Amendment Act, 1914, 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.

(Note:—Revises decision No. 34 (1) gazetted on 7th March, 1935.)

E. D. GOOD, Comptroller of Customs.

Mining Privilege to be struck off the Register.

Mining Registrar’s Office, Lawrence, 11th June, 1942.

NOTICE is hereby given in accordance with the provisions of section 188 (3) of the Mining Act, 1926, that, unless sufficient cause to the contrary be shown within one month from the date hereof, the mining privilege mentioned in the Schedule hereto will be struck off the Register.

G. T. BEADLE, Mining Registrar.

SCHEDULE.