✨ Sales Tax Decisions
1516
THE NEW ZEALAND GAZETTE
No. 57
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—DECISIONS UNDER STATUTORY EXEMPTIONS FROM SALES TAX
| Item No. | Decision | Record No. |
|---|---|---|
| 7 | ARTICLES AND MATERIALS, SPECIFIED BY THE MINISTER, AND ON SUCH CONDITIONS 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— Metal cutting and drawing compounds and metal cutting and drawing oils, not including lubricating compounds and oils |
13–(s) 26/18/2 |
| 78 | EQUIPMENT, APPARATUS, AND MATERIALS, AS MAY BE APPROVED BY THE MINISTER, SPECIALLY SUITED FOR USE IN THE DISTRIBUTION AND CONTROL OF ELECTRICITY— Goods EXEMPT under Item 78— Battery straps |
13–(s) 2/13/26 |
| 81 | ELECTRIC SIRENS, OTHER THAN THOSE DESIGNED FOR USE ON MOTOR VEHICLES— Goods EXEMPT under Item 81— Horns, sirens, and similar electrical warning devices other than those suited for use on motor vehicles |
13–(s) 2/11 |
| 178 | MIRRORS AND FITTINGS THEREFORE— Goods EXEMPT under item 178— Shields or visors specially suited for fitting to rear vision mirrors of motor vehicles |
13–(s) 3/126 |
| 194 | OILS, MOULD AND FORM, AS MAY BE APPROVED BY THE MINISTER— Goods EXEMPT under Item 194— CASTROL— Mould Oil and Mould Oil No. 2 |
13–(s) 26/7 |
| 196 | SOLUBLE OILS OF QUALITIES APPROVED BY THE MINISTER, AND CONTAINING, IN PERMITTED PROPORTIONS, ONE OR MORE OF THE FOLLOWING SUBSTANCES, VIZ: SAPONIFIABLE OIL; SULPHONATED OIL; WATER; SOAP— Goods EXEMPT under Item 196— Oils which, when diluted with water in the proportion of one part of oil to nine parts of water, will, after agitation, give an emulsion showing no appreciable sign of separation upon standing for 12 hours |
13–(s) 26/18/2 |
| 213 | PREPARATIONS, NOT BEING PAINTS, FOR THE PROTECTION OF METAL AND OTHER SURFACES AS MAY BE APPROVED BY THE MINISTER— Goods EXEMPT under Item 213— Castrol – “Rustilo” 32, 33, 35, and 40 Ilo – Dewatering fluids Nos. 1, 2, 3, 4, 5, 6, 7, 9, and 10 |
13–(s) 7/9/6 |
| 246 | PRINTED BOOKS, PAPERS, MUSIC, ETC.— Goods EXEMPT under Item 246— Loose leaf covers and binders, but not including satchels and similar carrying bags, printed in such a manner that they can be identified as being part of a non-taxable article, e.g., price list or catalogue |
13–(s) 6/46 |
| 247 | SCHOOL PAPER, STATIONERY WHICH BEARS THE STANDARD MARK, ETC.— Goods EXEMPT under Item 247— Add to the decision commencing “The following items” and ending “Pads, writing” the words: “Binders, loose leaf” |
13–(s) 6/46 |
| 322 | HAND PROPELLED VEHICLES FOR THE CARRIAGE OF GOODS— Goods EXEMPT under Item 322— Solid rubber wheels 3 in. in diameter or over Goods NOT EXEMPT under Item 322— Toy wheelbarrows and toy wagons |
13–(s) 11/15 13–(s) 3/7/64 |
PART II—CANCELLED DECISIONS
| Statutory Exemption | Decision Cancelled | Record No. |
|---|---|---|
| ITEM 194: Oils, mould and form, as may be approved by the Minister | Wakefield— Concrete mould oil |
13–(s) 26/7 |
| ITEM 246: Printed books, papers, music, and advertising matter, etc. | Loose leaf covers and binders printed in such a manner that they can be identified as being part of a non-taxable article, e.g., price list or catalogue | 13–(s) 6/46 |
Dated at Wellington this 13th day of September 1962.
(S.T.D. 13)
J. F. CUMMINGS, Comptroller of Customs.
Next Page →
PDF embedding disabled (Crown copyright)
View this page online at:
VUW Te Waharoa —
NZ Gazette 1962, No 57
NZLII —
NZ Gazette 1962, No 57
✨ LLM interpretation of page content
💰 Decisions Under Sales Tax Act
💰 Finance & Revenue13 September 1962
Sales Tax, Exemptions, Customs
- J. F. Cummings, Comptroller of Customs