New Zealand Gazette – 1955 – No. 50

Page 1231

✨ Sales Tax Decisions

4 August
THE NEW ZEALAND GAZETTE
1231

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 :

PART I—GOODS INCLUDED IN STATUTORY EXEMPTIONS FROM SALES TAX

Decision	Record No.
BADGES INDICATING MEMBERSHIP OF ANY SOCIETY, CLUB, OR SIMILAR ORGANIZATION—

Membership badges in any form, including medals and medallions, but not including badges which merely designate rank or office without indicating membership in a particular society
Membership badges, even with wording such as “life member” incorporated in the badge or attached thereto by a ribbon
Membership badges with ribbon only attached | 12–(s) 21/113
12–(s) 21/113
12–(s) 21/113 |
| BICYCLES, BEING CYCLES PROPELLED ONLY BY PEDALS AND HAVING WHEELS NOT LESS THAN 16 IN. IN DIAMETER, AND RUBBER TYRES AND TUBES THEREFOR—
Bicycle parts other than those peculiar to use with bicycles having wheels less than 16 in. in diameter
Bicycle prop stands, mudguard flaps, bells and horns, luggage carriers, handlebar grips not less than 1 in. in internal diameter, rear reflectors
Carrier bicycles on which the smaller wheel is not less than 16 in. in diameter | 12–(s) 21/248
12–(s) 21/248
12–(s) 21/248 |
| HOSE, FLEXIBLE—
Goods admissible under item 199 of the Customs Tariff
Hose fittings
Hose, leather | 12–(s) 21/44/2
12–(s) 21/44/2
12–(s) 21/44/2 |
| LABELS, ALL KINDS—
Labels and price tickets of any material, whether or not fitted with metal holders.. | 12–(s) 6/12 |
| MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES, PECULIAR TO USE IN MANUFACTURING, INDUSTRIAL, AND SIMILAR PROCESSES, AS MAY BE APPROVED BY THE MINISTER—
Earthing sticks, electrical, being safety devices used by electric wiremen .. | 12–3/5/11 |
| MAGIC LANTERNS, CINEMATOGRAPHS, AND SIMILAR INSTRUMENTS, INCLUDING ACCESSORIES PECULIAR THERETO—
Electric lamps peculiar to use with projectors
Projection screens | 12–(s) 20/10/9
12–(s) 20/10/9 |
| OILS, CONCRETE MOULD AND FORM, AS MAY BE APPROVED BY THE MINISTER—
Atlantic—
Mould Oil and Mould Oils 20 and H.P. 14 ..
Shell—
Concrete Mould Oil NR 629
Vacuum—
Mould Oils AA and BB and Form Fluid B .. | 12–(s) 26/7
12–(s) 26/7
12–(s) 26/7 |
| PREPARATIONS SPECIALLY SUITED FOR COATING BAKERS’ TINS AND TRAYS—
Pan Glaze
Silcote .. | 12–(s) 2/1/3
12–(s) 2/1/3 |
| PRINTED ADVERTISING MATTER, VIZ., TRADE CATALOGUES AND PRICE LISTS, ETC.—
Timetables and scales of fares, railway and similar, in any form | 12–(s) 6/7 |
| RUBBER (INCLUDING SPONGE RUBBER) IN SHEETS—
Rubber in strips, even with a backing of textile or other material | 12–(s) 9/7 |
| SEWING REQUISITES—
Darning “eggs” and “mushrooms”
Needle cases
Sewing boxes, and sewing and mending sets .. | 12–(s) 20/38
12–(s) 20/38
12–(s) 20/38 |
| SYPHON BOTTLES FOR SODA WATER, AND OTHER CONTAINERS FOR DISPENSING BEVERAGES UNDER PRESSURE—
Kegs fitted to enable them to be charged with gas
Examples : “Hyflo” drink dispenser ; “Spark Ale” kegs. | 12–(s) 3/13/4 |
| TAPES, TYING, BEING SUBSTITUTES FOR TWINE—
“Silsheen” tape and tinsel tape | 12–(s) 21/38 |

PART II—DECISIONS WHICH ARE CANCELLED

Statutory Exemption	Decision
Stationery, viz., certificates of merit, etc.	Timetables and scales of fares, railway and similar, in the form of posters. (See new decision under ‘Printed advertising matter’.)

Dated at Wellington this 4th day of August 1955.
(S.T.D. 12)

J. P. D. JOHNSEN, Comptroller of Customs

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VUW Te Waharoa — NZ Gazette 1955, No 50

NZLII — NZ Gazette 1955, No 50

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

💰 Exemption decision – Badges indicating membership of any society, club or similar organization

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Membership Badges, Medals, Medallions
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Bicycles (cycles propelled only by pedals, wheels 16 in. diameter or more, rubber tyres and tubes)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Bicycles, Bicycle parts, Mudguards, Bell and horn, Luggage carrier
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Flexible hose (including hose fittings and leather hose)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Flexible hose, Hose fittings, Leather hose
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – All kinds of labels (including price tickets)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Labels, Price tickets, Customary labels
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Machinery, machines, machine tools, and appliances approved by the Minister (earthing sticks, electrical safety devices)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Machinery, Machine tools, Approved appliances, Earthing sticks
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Magic lanterns, cinematographs and similar instruments with accessories (electric lamps, projection screens)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Magic lanterns, Cinematographs, Accessories, Electric lamps, Projection screens
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Oils, concrete mould and form approved by the Minister (Mould Oil, Mould Oil 20, Mould Oil H.P. 14, etc.)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Oils, Mould Oil, Concrete mould, Manufacturer‑specified products
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Preparations specially suited for coating bakers’ tins and trays (Pan Glaze, Silcote)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Bakery tins, Coatings, Pan Glaze, Silcote
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Printed advertising matter (trade catalogues, price lists, timetables and railway fare scales)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Printed advertising, Trade catalogues, Price lists, Railway timetables
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Rubber (including sponge rubber) in sheets and strips

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Rubber sheets, Rubber strips, Textile backing
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Sewing requisites (darning eggs, needle cases, sewing boxes, sets)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Sewing requisites, Darning tools, Needle cases, Sewing sets
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Syphon bottles for soda water and other pressure‑dispensing containers

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Syphon bottles, Soda water, Gas‑charged kegs, Drink dispensers
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Exemption decision – Tapes (tying, substitutes for twine) – Silsheen tape and tinsel tape

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Exemptions, Tying tape, Silsheen tape, Tinsel tape
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

💰 Cancelled exemption decision – Stationery, viz. certificates of merit, etc. (replaced by new decision on printed advertising matter)

Domain💰 Finance & Revenue
Dated4 August 1955
KeywordsSales Tax, Cancelled exemption, Stationery, Printed advertising matter, Railway timetables
👩‍💼 Officials

J. P. D. JohnsEN, Comptroller of Customs

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