✨ Customs Decisions
DEC. 4] THE NEW ZEALAND GAZETTE 1869
Minister's Decisions under Sales Tax Act, 1932-33
Customs Department, Wellington, 17th November, 1947.
Tis 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. |
| C (s) 6/8/2 .. Bags, bottles, boxes, &c., being ordinary trade containers for packing goods | 85 |
| C (s) 21/196 Ditto | 85 |
| " | 85 |
| C (s) 21/236 Baths, &c. | 85 |
| C (s) 8/18 Bedding | 85 |
| C (s) 2/13/6 Electrical fittings--viz., switches and fuses not exceeding 60 amps. | 85 |
| C (s) 8/27 Floor coverings | 85 |
| C (s) 3/118/4 Furniture | 85 |
| C (s) 20/4 Hemp and similar packings | 85 |
| C (s) 3/118/18 Joinery | 85 |
| " | 85 |
| " | 85 |
| " | 85 |
| C (s) 3/125/2 Lamps suited for internal illumination of buildings, and fittings peculiar thereto | 85 |
| C (s) 2/140 Machinery n.e.i., other kinds (T.I. 353 (6) (b) ) | 85 |
| C (s) 20/41 Pipe jointing compounds | 85 |
| C (s) 20/36 Structural building units | 85 |
| C (s) 7/24 Soldering fluxes | 85 |
Note.--The following decisions are cancelled, the goods concerned being covered by the exemptions created under the Customs Acts Amendment Act, 1947 :-
M.D. 11 Biscuits and rusks .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/1).
11 Dog biscuits .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 19/7).
11 Nuts, shelled ; nuts, crushed or ground; and nut meat .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/12/2).
14 Flavoured cornflour .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/20).
16 Egg albumen in powder form .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/23).
31 { Cinnamon .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/10).
Cloves
Ginger, dry
Mace, whole or ground
Pimento
43 Powdered oyster in tablet form .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 4/26/2).
44 " Nova " sausage improver .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/39).
46 " Crownbread" .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 34/6).
46 " Oystex" .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 4/26).
46 " Seameal" .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/38).
46 " Crumbex" .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/11/2).
46 Maple syrup .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/14/3).
46 Dried gluten .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/4/7).
46 Gluten flour .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/4/6).
55 Meat, dehydrated, in small packages suitable for retail sale .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/44).
55 Vegetables, dehydrated .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/44).
70 Egg albumen, dehydrated .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 21/5).
70 " Crispies" .. .. .. .. .. .. .. .. .. .. .. .. .. (C (s) 10/46).
| Record No. | Decision of Minister. |
|---|---|
| The following goods are to be regarded as included under the items subject to sales tax at the rate of 10 per cent, only (under the provisions of subsection (1) of section 10 of the Customs Acts Amendment Act, 1942) set out in Column No. 1 (below):-- | |
| Item. | No. of Decision. |
| Column No. 1. | |
| C (s) 4/51 .. Cigarettes .. .. .. .. .. .. | 86 |
| (NOTE.--Revises decision in M.D. 55.) |
D. G. SAWERS, Comptroller of Customs.
Next Page →
PDF embedding disabled (Crown copyright)
View this page online at:
VUW Te Waharoa —
NZ Gazette 1947, No 72
NZLII —
NZ Gazette 1947, No 72
✨ LLM interpretation of page content
💰 Minister's Decisions under Sales Tax Act, 1932-33
💰 Finance & Revenue17 November 1947
Sales Tax Act, Customs, Exemptions, Taxable Goods
- D. G. Sawers, Comptroller of Customs