New Zealand Gazette – 1943 – No. 97

Page 1289

✨ Sales Tax Act Decisions



Nov. 4] THE NEW ZEALAND GAZETTE 1289

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

Customs Department, Wellington, 27th October, 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. No. of Decision. Decision of Minister.
C (s) 22/14 57 The following persons need not be licensed under the Act:—
Persons whose manufacturing operations consist only of the developing and printing of photographs, other than photographs for the manufacture of postcards, pictorial views, and books or sets of views such as are commonly sold by retail stationers and chain stores.*
C (s) 26/23 58 When building-bricks or firebricks are used in the manufacture, maintenance, or repair of industrial plant, the position with regard to whether or not refund of sales tax may be made under the provisions of Regulation 26 is as set out below:—

(1) If the bricks, whether firebricks or common building-bricks, are used in the construction or repair of boiler mountings or boiler settings, built-in retorts, chamber ovens in gasworks, or other similar structures which are not “goods” within the meaning of the Act, the provisions of clause 26 of the Sales Tax Regulations will not apply, and refund of sales tax will not be obtainable.
(2) If bricks of any kind are incorporated in a non-taxable machine or appliance (being “goods” within the meaning of the Act), e.g., firebricks which are actually set into the shell of a boiler so that they become an integral part thereof, refund of sales tax under the provisions of clause 26 of the Sales Tax Regulations will be obtainable on compliance with the regulations. |
| C (s) 28/3/13 | 59 | The undermentioned goods may be regarded as materials for use in the manufacture of non-taxable goods:—
(1) Twine used in the preparation of rolls of bacon, or of other fresh, raw, or cooked meats, not being tinned, potted, or similarly packed.
(2) Twine used for closing bags such as lime or fertilizer bags. |

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) 2/8/6 Agricultural implements and machinery (Tariff item 333 (1) 333 (2)) .. .. .. .. .. 60 Axle bolts for disc harrows
C (s) 3/9/11 60 Milk-fever outfits, not including medicaments sold therewith.
C (s) 20/10/14 Apparatus, &c., for educational purposes as may be approved by the Minister and under conditions prescribed by him (Tariff item 416) 60 Spelling teacher, the “Jaycol,” consisting essentially of a representation of a blackboard, through slots in which letters of the alphabet printed on revolving cardboard discs can be shown in various spelling combinations.
C (s) 20/10/14 Apparatus, &c., for educational purposes, as may be approved by the Minister and under conditions prescribed by him, on declaration that the apparatus will be used solely for educational purposes in a school, college, or university, and will not be removed therefrom without payment of sales tax (Tariff item 416) 60 “Nail mosaic,” consisting of an assortment of wooden blocks capable of being arranged into various designs, together with a suitable piece of woodpulp board upon which to assemble the blocks, and a quantity of nails to fasten them in position.
C (s) 21/64 Coffin furniture and trimmings, including shrouds 60 Coffin-lid screws with ornamental heads.
C (s) 17/3/6 Cork board having a thickness of 1 in. or over 60 “Pinex” board having a thickness of 1 in. or over.
C (s) 19/5/4 Foods, peculiar to use as stock and poultry foods 60 “Promina.”
C (s) 9/3/2 Goods, bona fide second-hand, being goods that have already been used in New Zealand 60 Leather, scrap, being bona fide off-cut or waste material resulting from manufacturing processes, and not including leather rejected merely on account of faults or unsuitability for a particular purpose.
C (s) 3/8/2 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 60 Boilers, steam, all sizes, including pressure-gauges, water-gauge fittings, valves, and other accessories, when attached directly to the shell of the boiler (e.g., by flanging, or by short lengths of piping, or by brackets) and when sold with the boilers with which they will be used. (NOTE.—This decision does not embrace recording instruments remotely situated, nor interconnecting pipes and pipe fittings between the boiler and fuel economizers, steam superheaters, steam chests or headers, and other articles not forming part of the boiler shell proper.)†
  • Revises decision in Minister’s Decision No. 2, gazetted 28th March, 1933. † Revises decision in Minister’s Decision No. 35, gazetted 7th March, 1935.


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✨ LLM interpretation of page content

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

💰 Finance & Revenue
27 October 1943
Sales Tax Act, Ministerial Decisions, Tax Exemptions, Customs Department
  • Minister of Customs