✨ Sales Tax Decisions and Regulations
736
THE NEW ZEALAND GAZETTE
[No. 17
Minister’s Decisions under Sales Tax Act, 1932–33
Customs Department, Wellington, 15th March, 1949.
IT is hereby notified for public information that the Right Hon. 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. |
|
| (s) 4/63 (s) 14/1 (s) 8/18 (s) 3/162 |
Ammonia, liquid and anhydrous .. Bags, bottles, &c. Bedding .. Building units .. |
| (s) 2/6/9 | Dairying machinery .. |
| (s) 4/7/46 .. |
Disinfectants .. Educational apparatus, &c. |
| (s) 20/10/14 (s) 20/10/7 (s) 20/10/13 |
.. .. |
| (s) 3/118/35 (s) 3/94 (s) 3/94 (s) 3/94 (s) 15/27 (s) 15/27 (s) 3/81 (s) 7/27 (s) 10/25/3 (s) 20/35 (s) 3/60/2 |
Furniture .. Iron and steel .. Iron and steel, unworked Joinery .. ” .. Nails .. Paints .. Provisions .. Ridging, guttering, and similar roofing accessories .. Solder, plumbers’ .. |
| (s) 21/23 | Tea .. |
| Record No. | No. of Decision. | Decision of Minister. |
|---|---|---|
| (s) 23/2/22 | 93 | The fabrication of steel in the form of angle, channel, girder, tee, bar, rod, or plate, for bridge building, by cutting, boring, or bending, is not regarded as a manufacturing operation for the purposes of the Act. |
| (s) 28/14/24 | 94 | Where spare parts for motor-vehicle engines and chassis are imported by omnibus operators, or purchased from licensed wholesalers under the Sales Tax Act, such spare parts will be liable to sales-tax at the rate of 10 per cent. only, provided that on the occasion of each importation or purchase, a declaration under the Sales Tax Act is made by the importer or purchaser to the effect that the parts will be used exclusively for the repair and maintenance of omnibuses, being passenger-service vehicles as defined in section 2 of the Transport Licensing Act, 1931, and designed to carry seated passengers exceeding nine in number. |
| (s) 23/2/21 | 95 | The following persons need not be licensed under the Act:— Persons whose manufacturing operations consist only of the manufacture of reinforced concrete crib blocks. In the case of persons engaged in the manufacture of such crib blocks and also licensed in respect of the manufacture of other classes of goods, the licences will not be regarded as applicable to the crib blocks. |
NOTE.—The decision respecting “Liksol” disinfectant floor oil in M.D. 39 is cancelled.
D. G. SAWERS, Comptroller of Customs.
Notice Under the Regulations Act, 1936
NOTICE is hereby given in pursuance of the Regulations Act, 1936, of the making of regulations and Orders as under:—
| Authority for Enactment. | Short Title or Subject-matter. | Serial Number. | Date of Enactment. | Price (Postage 1d. Extra). |
|---|---|---|---|---|
| Tobacco Growing Industry Act, 1935 .. | Tobacco Growing Industry Regulations 1945, Amendment No. 3 | 1949/32 | 16/3/49 | 2d. |
Copies can be purchased at the Government Printing and Stationery Office, Lambton Quay, Wellington. Prices for quantities supplied on application. Copies may be ordered by quoting serial number.
E. V. PAUL, Government Printer.
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VUW Te Waharoa —
NZ Gazette 1949, No 17
NZLII —
NZ Gazette 1949, No 17
✨ LLM interpretation of page content
💰 Minister’s Decisions under Sales Tax Act, 1932–33
💰 Finance & Revenue15 March 1949
Sales Tax, Exemptions, Customs, Ministerial Decisions
- D. G. Sawers, Comptroller of Customs
🏛️ Notice Under the Regulations Act, 1936
🏛️ Governance & Central AdministrationRegulations, Tobacco Growing Industry, Government Printing
- E. V. Paul, Government Printer