Sales Tax Decisions and Regulations




628

THE NEW ZEALAND GAZETTE

No. 27

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, ETC.—
Goods EXEMPT under Item 7—
Goods admissible at the rates of duty prescribed in T.I. 448 under the authority
of the Customs Acts Amendment Act 1961 Section 4 (2)

17-(s) 34/1/27

23

BUILDERS’ AND CABINETMAKERS’ HARDWARE—
Goods EXEMPT under Item 23—
Hinges, all kinds
Goods NOT EXEMPT under Item 23—
Handles, locks, and catches, specially suited for motor vehicles

17-(s) 3/128/-

45

CINEMATOGRAPHS AND OTHER IMAGE PROJECTORS, ETC.—
Goods NOT EXEMPT under Item 45—
Slide viewers

17-(s) 20/10/9

69

EDUCATIONAL APPARATUS, ARTICLES, AND MATERIALS, AS MAY BE
APPROVED BY THE MINISTER—
Goods EXEMPT under Item 69—
The following goods when purchased for use solely for educational purposes in a
school, college, or university:
Crayons, other than coloured chalks
Radio sets.
Stop watches

17-(s) 20/10

17-(s) 20/10/14

156

WINCHES, CRANES, CAPSTANS, WINDLASSES, AND HOISTS—
Goods EXEMPT under Item 156—
Mobile self propelled cranes

17-(s) 28/3/23

157

MACHINERY, MACHINES, MACHINE TOOLS, ETC.—
Goods EXEMPT under Item 157—
Garage creepers
Mountings, antivibration for machinery including flexible tailpipe brackets for
motor vehicles
Solenoids and electro-magnets
Goods admissible at the rates of duty prescribed in T.I. 352 under the authority
of the Customs Acts Amendment Act 1961 section 4 (2)

17-(s) 3/5/11

17-(s) 2/11/10

17-(s) 3/191

17-(s) 34/1/27

194

OILS, MOULD AND FORM, AS MAY BE APPROVED BY THE MINISTER—
Oils approved under Item 194—
Mobil:
Mould Oils AA, AA Special, BB, GG, ML, and 50 BB.
Mobilpar B

17-(s) 26/7

243

MAPS, CHARTS, PLANS, AND SIMILAR ARTICLES—
Goods EXEMPT under Item 243—
Paper printed in such a manner as to indicate that it is to be used only in the
production of maps, charts, plans, or similar articles

17-(s) 6/26/3

288

SPORTING AND ATHLETIC REQUISITES AS MAY BE APPROVED BY THE
MINISTER—
Goods EXEMPT under Item 288—
Decoy calls

17-(s) 13/17

PART II—CANCELLED DECISIONS

Statutory Exemption

Cancellation

Record No.

ITEM 194: Oils, mould and form, as may
be approved by the Minister—
Vacuum.
Mould oils AA & BB and Form Fluid B.
Mould oil 50 BB

17-(s) 26/7

Dated at Wellington this 9th day of May 1963.
(S.T.D. 17)

J. F. CUMMINGS, Comptroller of Customs.

Notice Under the Regulations Act 1936

PURSUANT to the Regulations Act 1936, notice is hereby given of the making of regulations as under:

Authority for Enactment

Short Title or Subject-matter

Serial
Number

Date
of
Enactment

Price
(Postage
Free)

Magistrates' Courts Act 1947

Magistrates’ Courts Rules 1948, Amendment No. 5

1963/64

6/5/63

6d.

Licensing Act 1908

Licensing Appeals Regulations 1963

1963/65

6/5/63

6d.

Transport Act 1962

Taxicab Services (Apportionment of Fees) Order 1963

1963/66

6/5/63

6d.

Transport Act 1962

Traffic Regulations 1956, Amendment No. 8

1963/67

6/5/63

6d.

Copies can be purchased from the Government Publications Bookshops—corner of Rutland and Lorne Streets (P.O. Box 5344), Auckland; 20 Molesworth Street (Private Bag), Wellington; 112 Gloucester Street (P.O. Box 1721), Christchurch; corner Water and Bond Streets (P.O. Box 1104), Dunedin. Prices for quantities supplied on application. Copies may be ordered by quoting serial number.

R. E. OWEN, Government Printer.



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🏭 Sales Tax Decisions under the Sales Tax Act 1932-33

🏭 Trade, Customs & Industry
9 May 1963
Sales Tax, Exemptions, Decisions, Customs, Articles, Hardware, Projectors, Educational Apparatus, Winches, Cranes, Hoists, Machinery, Oils, Maps, Sporting Requisites
  • J. F. Cummings, Comptroller of Customs

🏛️ Notice of Regulations Made Under the Regulations Act 1936

🏛️ Governance & Central Administration
6 May 1963
Regulations, Magistrates' Courts, Licensing Appeals, Taxicab Services, Traffic Regulations
  • R. E. Owen, Government Printer