✨ Sales Tax Act Decisions
Aug. 8] THE NEW ZEALAND GAZETTE 1089
Minister’s Decisions under Sales Tax Act, 1932-33
Customs Department, Wellington, 1st August, 1946.
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) 2/8/19 | Agricultural implements and machinery n.e.i. (Tariff item 333 (2) ) |
| C (s) 20/10/3 | 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) 6/4/5 C (s) 24/8/3 |
Bags, bottles, &c., being ordinary trade containers for packing goods |
| C (s) 21/55 C (s) 21/63/5 |
Chemicals, drugs, and similar preparations for use in hospitals, &c. |
| C (s) 21/105 | Clay and soil .. .. |
| C (s) 3/9/2 | Dairying machinery and appliances (Tariff item 334 (2) ) |
| C (s) 3/9/8 | .. |
| C (s) 4/7/36 C (s) 4/7/37 |
Disinfectants n.e.i., &c. (Tariff item 104) .. .. |
| C (s) 2/11 | Electric generators .. .. |
| C (s) 2/10/3 | Electric motors, also starters, controllers, and slide rails therefor |
| C (s) 19/5/2 | Foods, peculiar to use as stock and poultry foods. |
| C (s) 24/29/2 | Goods, bona fide second-hand, being goods that have already been used in New Zealand |
| C (s) 3/47/2 | 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) 15/10/2 | .. |
| C (s) 2/49 | .. |
| C (s) 2/49 | .. |
| C (s) 3/14/3 | .. |
| C (s) 2/102/2 | .. |
| C (s) 20/30 | Nets and netting of cordage and twine |
| C (s) 21/79 | Wood-wool .. .. |
*Revises decision in Minister’s Decision No. 70, gazetted 6th September, 1945.
† Revises decision in Minister’s Decision No. 42, gazetted 15th April, 1937.
D. G. SAWERS, Comptroller of Customs.
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VUW Te Waharoa —
NZ Gazette 1946, No 54
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NZ Gazette 1946, No 54
✨ LLM interpretation of page content
💰 Minister’s Decisions under Sales Tax Act, 1932-33
💰 Finance & Revenue1 August 1946
Sales Tax Act, Exemptions, Customs, Agricultural Implements, Educational Apparatus, Chemicals, Dairying Machinery, Disinfectants, Electric Generators, Foods, Second-hand Goods, Machinery, Pickling Troughs, Screens, Tanks, Vegetable Dehydration Trays, Nets, Wood-wool
- D. G. Sawers, Comptroller of Customs