New Zealand Gazette – 1946 – No. 86

Page 1852

✨ Sales Tax Exemptions



1852

THE NEW ZEALAND GAZETTE

[No. 86

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

Customs Department, Wellington, 26th November, 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 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.
C (s) 21/236 Bedding 77 Bassinettes.
C (s) 21/236 Bituminous and similar roofing material 77 Mastic Asphalt. “Aqua-Seal Black Putty.”
C (s) 21/236 Bolts, for doors 77 Panic bolts, for doors.
C (s) 21/236 Bricks, &c., and other structural building units 77 Acid-resisting bricks for construction of buildings.
C (s) 21/236 Builders’, &c., hardware 77 Kick plates, for doors.
C (s) 21/236 Cement, building 77 Waterproofing and hardening compounds for adding to the mix.
C (s) 21/236 Cisterns, &c. 77 Automatic-flushing cisterns.
C (s) 21/236 Cooking-stoves and ranges 77 Dip-pans and grill-pans for gas cookers.
77 Petrol camp stoves.
77 Bunsen burners for use with “Rockgas.”
C (s) 21/236 Door springs and stops 77 “Briton B” door closer.
77 “Dictator” door closer.
77 Cabin-hooks, for doors.
C (s) 21/236 Drainpipes not exceeding 6 in. in internal diameter 77 Earthenware field drainpipes not exceeding 6 in. in internal diameter.
(NOTE.—Prior to 16th August, 1946, taxable at rate of 10 per cent.)
C (s) 21/236 Electrical fittings—
Switches		 77 Ignition lock switches and ignition keys for motor-vehicles, not exceeding 60 amps.
(s) 21/236 Conduit 77 Concrete troughs, covers, and slabs, for protecting and conducting underground electric cables.
(s) 21/236 Fire grates 77 Electric, gas, kerosene, and oil radiators and fires, built-in or portable.
(s) 21/236 Flock, kapock, &c 77 Feather down.
(s) 21/236 Furniture 77 Combination chair ironing-board and step-ladder.
(s) 21/236 77 Combination stool and step-ladder.
(s) 3/3/15 77 “Coolette” household cooler, for butter, milk, &c. (being plaster-of-paris cabinet with door.)
(s) 21/236 77 Ironing-boards.
(s) 21/236 77 Lampshades.
(s) 21/236 77 Metal meat safes.
(s) 21/236 77 Petrol lamps.
(s) 21/236 77 Play pens, for children.
(s) 21/236 77 Shelves, steel, in sets, with or without sides or back; spare steel shelves for sets; steel shelving.
(s) 21/236 77 Towel-rails.
(s) 21/236 77 Towel-rail sets, consisting of lengths of tubing with brackets and screws.
(s) 21/236 77 Trays, household.
(s) 21/236 77 Turnery; table and chair legs.
(s) 21/236 77 Washing-boards.
(s) 21/236 Glass, in sheet 77 Sand-blasted glass sheets.
(s) 21/236 Glue. 77 Glue derived from animal sources.
77 Casein glue and casein adhesives.
77 Concentrated size.
(s) 21/236 Lavatory basins 77 Cast-iron pin brackets for lavatory basins.
(s) 21/236 Linseed oil, &c. 77 Doboline.
(s) 21/236 Locks 77 Penny-in-slot locks.
(s) 21/236 Mats and matting 77 Sheep-skins tanned in the wool.
77 Deer-skins tanned in the hair.
(s) 21/236 Metal fittings for windows 77 Fanlight openers.
77 Knuckle joints, for fanlights.
77 Sash pivots.
77 Sash pulleys.
77 Window lifts, for fanlights.
(s) 21/236 Mirrors 77 Mirror fittings for permanent attachment to mirrors.
77 Rear-view mirrors for motor-vehicles.
(s) 21/236 Mouldings of wood 77 Picture-frame moulding, in ordinary commercial lengths.
(s) 21/236 Nails, &c. 77 Wire dowels.
(s) 21/236 Paint removers 77 Painters’ sugar soap.
(s) 21/236 Paint thinners 77 Naphtha, solvent, light or semi-refined.
77 Toluole.
77 Xylole.
(s) 21/236 Paints, &c. 77 “Adfast.”
77 Aluminium and bronze powders.
77 Antimony oxide.
77 Blanc Fixe.
77 Brunswick green.
77 Carbon black.
77 Dark creostain.
77 Lead chromes.
77 Litharge.
77 Lithopone.
77 Manganese dioxide.
77 Mineral earths, colours, and clays.
77 Prussian blues.
77 Tar naphtha.
77 Titanium pigments.
77 Tire and hood paint, for motor-vehicles.
77 Waterproofing and petrifying compounds, for applying to concrete.
77 Zinc oxide.


Next Page →

PDF embedding disabled (Crown copyright)

View this page online at:


VUW Te Waharoa — PDF NZ Gazette 1946, No 86


NZLII — PDF NZ Gazette 1946, No 86




✨ LLM interpretation of page content

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

💰 Finance & Revenue
26 November 1946
Sales Tax, Exemptions, Customs, Goods, Bedding, Bricks, Cement, Cooking-stoves, Drainpipes, Electrical fittings, Fire grates, Furniture, Glass, Glue, Lavatory basins, Linseed oil, Locks, Mats, Metal fittings, Mirrors, Mouldings, Nails, Paint removers, Paint thinners, Paints
  • Minister of Customs