New Zealand Gazette – 1961 – No. 83

Page 2008

✨ Sales Tax Decisions



2008
THE NEW ZEALAND GAZETTE
No. 83
Decision No.
Decision
8
The following are regarded as liable to sales tax:
Engines, motors, and other driving devices which—
(a) Form an integral and inseparable part of a taxable machine or appliance; or
(b) Are mounted in the same housing as a taxable machine or appliance; or
(c) Form part of the structure of a taxable machine or appliance.
9
The following decisions under statutory exemptions are shown below (Exemptions are printed in
bold face type).
Item No.
Goods
1
ADHESIVES, ALL KINDS—
Goods EXEMPT under Item 1—
Adfast
Dextrine.
“Dispersatex” No. 539.
3
AIRCRAFT AND ARTICLES (INCLUDING RUBBER TYRES AND TUBES) SPECIALLY
SUITED FOR USE AS PARTS THEREOF—
Goods EXEMPT under Item 3—
Straps (passengers’ safety belts) for fixing permanently to the seats of aircraft.
6
APPAREL, FOOTWEAR, AND HEADWEAR, ALL KINDS, AND ALL ARTICLES, PREPARA-
TIONS, AND MATERIALS (OTHER THAN COSTUME JEWELLERY), SPECIALLY
SUITED FOR THEIR MANUFACTURE, RENOVATION, OR REPAIR—
Goods EXEMPT under Item 6—
APPAREL—Arm bands, including arm bands of spring wire.
Belts, safety.
Covers and clothing for animals, including cover strapping.
Cuff links.
Diaper liners of paper.
Dolls’ clothing.
Handkerchiefs, textile or paper.
Harness for securing children in perambulators, or controlling a child while walking.
Ornaments for permanent attachment (e.g., sewing) to apparel.
Regalia for societies other than those registered under the Friendly Societies Act 1909.
(NOTE—Button badges, brooches, etc., for ordinary wear, when not forming part of the
officially recognised regalia to be worn at lodge meetings, are not included under this
decision).
Sanitary pads and towels, including Tampons.
Sequins.
Studs, collar and shirt.
Tie slides.
FOOTWEAR—
Boots, and shoes, dolls’.
Spur straps.
Studs for football boots.
HEADWEAR—
Ornamental hair slides.
Hair nets.
7
ARTICLES AND MATERIALS, SPECIFIED BY THE MINISTER, AND ON SUCH CON-
DITIONS AS HE MAY PRESCRIBE, SUITED FOR, AND TO BE USED SOLELY IN,
THE FABRICATION OR REPAIR OF GOODS WITHIN NEW ZEALAND (EXCLUDING
WATCH ESCAPEMENTS AND PARTS, AND JEWELS FOR WATCHES)—
Goods EXEMPT under Item 7—
All goods admissible under Item 448 of the Customs Tariff excluding watch escapements and
parts, and jewels for watches.
8
ARTICLES SUITED FOR THE USE OF BLIND, DEAF, OR DUMB PERSONS, AS MAY BE
APPROVED BY THE MINISTER—
Goods EXEMPT under Item 8—
Braille books and playing cards.
Frames, interlining, used by the blind in writing.
Machines for embossing Braille signs.
Paper tape when declared for use with Braille shorthand machines.
Typewriters having Braille keyboards.
Watches specially made to enable blind persons to tell the time.
9
ARTISTS’ MATERIALS - VIZ, ACADEMY BOARDS, CANVAS IN THE PIECE OR ON
STRETCHERS, OILED PAPER AND DRAWING PAPER IN BLOCKS, COLOURS,
PALETTES, AND PALETTE KNIVES—
Goods EXEMPT under Item 9—
Ink, white, for photographic use.
Pencils, spotting, with chalk cores, for photographers’ use.



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✨ LLM interpretation of page content

💰 Sales Tax Liability Decisions (continued from previous page)

💰 Finance & Revenue
Sales tax, Taxable machines, Appliances, Exemptions

💰 Exemptions from Sales Tax (continued from previous page)

💰 Finance & Revenue
Exemptions, Adhesives, Aircraft, Apparel, Footwear, Headwear