✨ Sales Tax Act Decisions
JULY 29] THE NEW ZEALAND GAZETTE 913
Minister’s Decisions under Sales Tax Act, 1932–33
Customs Department, Wellington, 26th July, 1943.
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. |
|
| No. of Decision. | |
| Goods regarded as included under Exemption. Column No. 2. |
|
| No. of Decision. | |
| Goods not regarded as included under Exemption. Column No. 3. |
|
| C (s) 4/7/21 | Antiseptics, as approved by the Minister |
| C (s) 20/10/14 | Apparatus, &c., for educational purposes, as may be approved by the Minister and under conditions prescribed by him |
| C (s) 8/6/2 | Bags, bottles, boxes, &c., being ordinary trade containers for packing goods |
| C (s) 21/63 | Chemicals, drugs, and similar preparations, for use in hospitals, &c. |
| C (s) 4/51 | Cigarettes .. |
| C (s) 4/7/26 | Disinfectants n.e.i., &c. (Tariff item 104) |
| C (s) 4/7/21 | .. |
| C (s) 4/7/25 | .. |
| C (s) 10/44 | Fish, fresh, raw, or smoked .. |
| C (s) 10/2/9 | Foods composed of dried milk and dried malt-extract with or without other ingredients |
| C (s) 4/18/3 | Insecticides and fungicides for agricultural uses (Tariff item 119) |
| C (s) 7/10/6 | 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) 2/1/3 | .. |
| C (s) 16/5 | .. |
| C (s) 8/1/2 | .. |
| C (s) 8/5/4 | .. |
| C (s) 3/6/6 | Machinery, &c., n.e.i., other kinds (Tariff item 353 (6)) |
| C (s) 10/44 | Meats (including bacon, hams, and poultry), fresh, raw, or cooked, but not tinned, potted or similarly packed |
| C (s) 21/113 | Medals, valour or service, presented or to be presented to members of fire-brigades and other similar bodies approved by the Minister |
| C (s) 20/15/6 | Ships, dredges, and similar vessels |
| C (s) 10/44 | Vegetables, fruits, nuts, grains, and seeds, which are in their natural state, &c. |
| C (s) 11/1 | Vehicles, viz. : Farm wagons |
- Revises decision in Minister’s Decision No. 46, gazetted 2nd October, 1941.
† Revises decision in Minister’s Decision No. 53, gazetted 4th February, 1943.
‡ Revises decision in Minister’s Decision No. 46, gazetted 2nd October, 1941.
§ Revises decision on “Electric washing boilers” in Minister’s Decision No. 42, gazetted 15th April, 1937, and incorporates decision on “Electric water-heaters” in Minister’s Decision No. 46, gazetted 2nd October, 1941.
∥ Revises decision in Minister’s Decision No. 47, gazetted 12th March, 1942.
D
Next Page →
PDF embedding disabled (Crown copyright)
View this page online at:
VUW Te Waharoa —
NZ Gazette 1943, No 60
NZLII —
NZ Gazette 1943, No 60
✨ LLM interpretation of page content
💰 Minister’s Decisions under Sales Tax Act, 1932–33
💰 Finance & Revenue26 July 1943
Sales Tax, Exemptions, Goods Classification, Customs
- Minister of Customs