✨ Sales Tax Exemptions
$$\text { SEPT. 6] }$$
$\text { THE NEW ZEALAND GAZETTE }$
$\text { Minister's Decisions under Sales Tax Act, 1932-33 }$
$\text { Customs Department, Wellington, 28th August, 1945. }$
T 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. | Goods regarded as No. of included under Exemption. No. of Goods not regarded as included Column No. 1. Decision. Column No. 2. Decision. under Exemption. Column No. 3. |
| C $(s) 2 / 8 / 17$ | Agricultural implements and machinery (Tariff item $333(2))$ |
| C $(s) 3 / 72$ | .. |
| C $(s) 20 / 10 / 2$ | Apparatus, &c., for educational purposes, as may be approved by the Minister and under conditions prescribed by him, on declaration that it 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) |
| C $(s) 20 / 10 / 2$ | Bells, for use in churches only |
| C $(s) 21 / 114 / 2$ | Binder-twine |
| C $(s) 20 / 4$ | .. |
| C $(s) 3 / 9 / 8$ | Dairying machinery and appliances (Tariff item $334(2))$ |
| C $(s) 4 / 7 / 34$ | Disinfectants n.e.i., &c. (Tariff item 104) |
| C $(s) 4 / 7 / 33$ | Eggs, fresh or preserved, and egg pulp |
| C $(s) 21 / 5$ | Electric motors, also starters, controllers, and slide-rails therefor |
| C $(s) 16 / 2$ | Insecticides and fungicides for agricultural uses (Tariff item 119) |
| C $(s) 4 / 18 / 2$ | 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 |
| C $(s) 2 / 11$ | .. |
| C $(s) 2 / 102 / 3$ | Machinery, machines, machine-tools, and appliances, viz.: Peculiar to metal-working, wood-working, stone-working, or glass-working |
| C $(s) 2 / 38$ | Nets and netting of cordage and twine |
| C $(s) 3 / 59$ | Ores of metals of all kinds .. |
| C $(s) 2 / 10 / 4$ | Cork floats for fishing-nets. |
| C $(s) 21 / 28 / 6$ | Iron oxide, in its natural state as mined from the earth. |
| 'Albee' agricultural tool, being an adjustable hoe. | |
| Syringes, drenching, veterinary, of metal or vulcanite, not less than 4 in. in circumference. Crayons, being coloured chalks. Powder tempera. | |
| Chiming apparatus, electrically operated, automatic, comprising a time-switch, striker or strikers, metal sounding-tube or tubes, amplifier, and loud-speaker, designed to simulate the ringing of bells in churches, when sold to, and for use in churches only | |
| Hay-baling lashing, single-strand, two-strand, and three-strand, made from phormium tenax fibre, and heavily impregnated with batching oil for protection against the weather, on declaration by a manufacturer that it will be sold only to stock and station agents for resale to farmers for hay-baling purposes. | |
| Milk-hoppers, being tinned iron funnels for attachment to milk pipe-lines to receive skim-milk from cream separators. 'Hexter Cleanex.' 'Sterol.' Egg-powder (whole egg), dried Pyrometers, 'Electroflo Control' and similar, when used as actual controllers for electric motors 'Nest Egg Insecticide,' consisting of an insecticide in solid form moulded to the shape of a hen's egg, for placing in the nests of poultry to destroy insect pests. Air receivers, being metal pressure-tanks for use with air-compressing outfits Bottle-washing trays, being wire baskets specially suited for holding bottles during the processes of washing, draining, and drying. Scissor grippers, for use in lifting slaughtered cattle in meat-works to the overhead bleeding conveyors. Standpipes, being extensions for use with fire hydrants, to enable hose connections to be made with water mains. Tips (electrodes), water-cooled or air-cooled, for use with electric spot-welders. | |
| 70 | Gramophone turntables and electro-magnetic pick-ups, for use with automatic chiming apparatus. |
| Egg albumen; dehydrated. | |
| 70 | Pyrometers, 'Electroflo Control' and similar, when not used as controllers for electric motors. |
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VUW Te Waharoa —
NZ Gazette 1945, No 57
NZLII —
NZ Gazette 1945, No 57
✨ LLM interpretation of page content
💰 Minister's Decisions under Sales Tax Act, 1932-33
💰 Finance & Revenue28 August 1945
Sales Tax Act, Exemptions, Customs Department, Agricultural Implements, Educational Apparatus, Dairying Machinery, Disinfectants, Eggs, Electric Motors, Insecticides, Machinery, Nets, Ores, Cork Floats, Iron Oxide, Albee Tool, Syringes, Crayons, Powder Tempera, Chiming Apparatus, Hay-Baling Lashing, Milk-Hoppers, Hexter Cleanex, Sterol, Egg-Powder, Pyrometers, Nest Egg Insecticide, Air Receivers, Bottle-Washing Trays, Scissor Grippers, Standpipes, Tips, Gramophone Turntables, Egg Albumen
- Minister of Customs