✨ Sales Tax Exemptions
21 DECEMBER
THE NEW ZEALAND GAZETTE
2011
Item No.
Goods
54—continued
CONTAINERS OF ANY MATERIAL SUITED FOR STORING FOODS OR LIQUIDS, ETC.—
continued
Goods NOT EXEMPT under Item 54—
“Thermol” and similar insulated food carrying bags.
55
CORDAGE, ROPE, AND TWINE, ALL KINDS—
Goods EXEMPT under Item 55—
Tapes, tying, being substitutes for twine.
Tow ropes, being merely a length of cordage.
61
CUTLERY, ALL KINDS—
Goods EXEMPT under Item 61—
Cheese cutting wires.
Holders specially designed to enable razor blades to be used as scrapers or knives.
Knife sharpening steels.
Pencil sharpeners.
Scoops and spoons for serving ice cream.
Sheaths for sheath knives.
Scissors.
Wooden letter slitters.
65
DISPENSERS FOR ADHESIVE TAPES AND OTHER PACKAGING MATERIALS—
Goods EXEMPT under Item 65—
Adhesive dispensers in the form of a pen:
Examples: Poppet, Gluesticks.
68
EARTH, SAND, GRAVEL, ROCK, AND SIMILAR MATERIALS; SEA SHELLS AND FOWL
GRIT—
Goods EXEMPT under Item 68—
Coral, rough, unworked.
Diatomaceous earth, Kieselguhr, Diatomite.
Mineral earths and clays, ground or pulverised but not otherwise worked.
Marble chips.
Pumice, calcined or raw.
Road metal, including screenings.
69
EDUCATIONAL APPARATUS, ARTICLES, AND MATERIALS, AS MAY BE APPROVED BY
THE MINISTER—
Goods EXEMPT under Item 69—
Goods admissible under Item 416 of the Customs Tariff.
The following goods when purchased for use solely for educational purposes in a school, college,
or university:
Aquariums.
Radio sets.
Crayons, other than coloured chalks.
76
ELECTRIC MOTORS, ALSO STARTERS, CONTROLLERS AND SLIDE RAILS THEREFOR,
AND STARTING CONDENSERS FOR SINGLE PHASE MOTORS—
Goods EXEMPT under Item 76—
Electric motors and controllers for electrically propelled vehicles.
Magneto coils.
78
EQUIPMENT, APPARATUS, AND MATERIALS, AS MAY BE APPROVED BY THE MINISTER,
SPECIALIY SUITED FOR USE IN THE DISTRIBUTION AND CONTROL OF ELECTRI-
CITY—
Goods EXEMPT under Item 78—
Armour rods, being bundles of metal rods, tapered at each end and ferrules for use therewith,
used to dampen vibration in power transmission lines.
Base blocks and flanges.
Battery chargers.
Circuit makers and breakers including ignition distributors for oil engines.
Condensers.
Conduit and fittings therefor.
Connectors, wire and cable, including ceiling roses, and parts therefor.
Distribution boards and boxes including jointing boxes.
Emergency lighting units consisting of a cabinet containing a battery charger and storage battery,
with a contactor and control equipment mounted on a switchboard.
Fuses.
Insulators, all kinds, except reel, bobbin, egg, and similar types of insulators for use in conjunction
with wireless broadcast receiving sets.
Lightning arresters.
Line filters for preventing radio interference.
Plugs, appliance, even if in combination with flex.
Poles or towers specially suited for use in electric transmission lines, and fittings therefor.
Rectifiers, being devices the sole function of which is to convert alternating to direct current.
Relays.
Rheostats and resistances including reactance and choking coils.
Switchboards and fuseboards and panels therefor.
Switches, including ignition lock switches and ignition keys for motor vehicles.
Terminals.
Transformers.
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VUW Te Waharoa —
NZ Gazette 1961, No 83
NZLII —
NZ Gazette 1961, No 83
✨ LLM interpretation of page content
💰
Sales Tax Exemptions for Containers
(continued from previous page)
💰 Finance & RevenueSales Tax, Exemptions, Containers, Food, Liquids, Bottles, Kegs
💰 Sales Tax Exemptions for Cordage and Twine
💰 Finance & RevenueSales Tax, Exemptions, Cordage, Twine, Tapes, Tow Ropes
💰 Sales Tax Exemptions for Cutlery
💰 Finance & RevenueSales Tax, Exemptions, Cutlery, Cheese Cutting Wires, Knife Sharpening Steels
💰 Sales Tax Exemptions for Dispensers and Packaging Materials
💰 Finance & RevenueSales Tax, Exemptions, Dispensers, Adhesive Tapes, Packaging Materials
💰 Sales Tax Exemptions for Earth and Sand
💰 Finance & RevenueSales Tax, Exemptions, Earth, Sand, Gravel, Rock, Sea Shells
💰 Sales Tax Exemptions for Educational Apparatus
💰 Finance & RevenueSales Tax, Exemptions, Educational Apparatus, Aquariums, Radio Sets
💰 Sales Tax Exemptions for Electric Motors
💰 Finance & RevenueSales Tax, Exemptions, Electric Motors, Starters, Controllers
💰 Sales Tax Exemptions for Electricity Distribution Equipment
💰 Finance & RevenueSales Tax, Exemptions, Electricity Distribution, Equipment, Fuses, Insulators