✨ Tax Act decisions
264
THE NEW ZEALAND GAZETTE
[No. 12
Decisions Under the Sales Tax Act 1932-33
THE following decisions in interpretation of the Sales Tax Act 1932-33 are published for public information.
| Record No. | Exemption | No. of Decision | Goods Included Under Exemption |
|---|---|---|---|
| (s) 15/28 | Basketware, wicker and cane, etc. | 119 | Bamboo. |
| (s) 21/40 | Building units | 119 | Cattle-stop rails. |
| (s) 10/50 | Cakes | 119 | Cake ornaments or decorations of any material. |
| (s) 3/128 | Furniture | 119 | Glass-plates, being articles for fastening frameless mirrors, pictures, etc., to walls. |
| (s) 3/150 | Furniture | 119 | Stands used to display goods in shops. |
| (s) 21/27/2 | Malt extract whether or not fortified, etc. | 119 | Irradol. |
| (s) 20/9/6 | Roofing | 119 | Bitumen, not over 40 penetration whether or not sold in association with roofing felt. |
| (s) 21/142 | Ships dredges, etc. | 119 | Rope not less than 8 inches in circumference whether or not carried on a ship. |
The following decisions are cancelled—
M.D. 68—Cattle-stop rails.
M.D. 97—Cake ornaments . . . edible paste.
M.D. 116—Bitumen not over 30 penetration . . . roofing felt.
M.D. 118—Cake ornaments . . . or cardboard.
(M.D. 119)
Customs Department, Wellington C. 1, 18 February 1954.
D. G. SAWERS, Comptroller of Customs.
Decisions Under the Customs Acts
THE following decisions in interpretation of the Customs Tariff are published for public information:
PART I—DECISIONS IN INTERPRETATION OF THE TARIFF
| Tariff Item No. | Decision | Record No. |
|---|---|---|
| 100 (1) | Nivembin | 101-4/567 |
| 120 (2) | Lobulina | 101-4/258/15 |
| 216 | Pipes, other than pressure, of asbestos cement, including fittings therefor. (See also Tariff item 362 (3)) | 101-3/5/15 |
| 353 (4) | Hair driers, electric, hand and pedestal types | 101-2/33/16 |
| 353 (4) | Hand driers, electric Screens— | 101-2/33/16 |
| 353 (8) (c) | Vibrating, other than those classed under Tariff item 352 Pipes— | 101-3/55/4 |
| 362 (3) | Pressure, made from asbestos cement, including fittings therefor. (See also Tariff item 216) | 101-3/5/15 |
PART II—INDEX TO DECISIONS
| Tariff Item No. | Goods |
|---|---|
| 353 (4) | Driers—Hair, electric. |
| 353 (4) | Hand, electric. |
| 353 (4) | Hair—Driers, electric. |
| 353 (4) | Hand driers, electric. |
| 120 (2) | Lobulina. |
| 100 (1) | Antiseptics Nivembin. |
PART III—DECISIONS WHICH ARE CANCELLED
| Tariff Item No. | Cancelled decision |
|---|---|
| 100 (1) | Antiseptics Benzyl phenyl ethylamine. |
| 121 (1) | Triethanolamine Lauryl sulphate. (See Tariff item 448—Emulsifiers, sulphonated higher alcohols.) |
| 216 | Pipes, other than pressure . . . Tariff item 362 (3). (See revised decision.) |
| 338 (15) | Hair driers, electric, hand and pedestal types. (See now Tariff item 353 (4).) |
| 353 (8) (c) | Screens Vibrating, for screening . . . materials. (See revised decision.) |
| 362 (3) | Pipes Pressure, and fittings . . . Tariff item 216.) (See revised decision.) |
Customs Department, Wellington, 18 February 1954.
(Tariff Order 101)
D. G. SAWERS, Comptroller of Customs.
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VUW Te Waharoa —
NZ Gazette 1954, No 12
NZLII —
NZ Gazette 1954, No 12
✨ LLM interpretation of page content
🏭 Decisions and cancellations under the Sales Tax Act 1932‑33
🏭 Trade, Customs & Industry18 February 1954
Sales Tax Act, exemptions, decisions, cancellations, goods
- D. G. Sawers, Comptroller of Customs
🏭 Decisions, index and cancellations under the Customs Acts
🏭 Trade, Customs & Industry18 February 1954
Customs Tariff, decisions, index, cancellations, tariff items
- D. G. Sawers, Comptroller of Customs