✨ Sales Tax Decisions
954 THE NEW ZEALAND GAZETTE No. 41
PART I—DECISION UNDER STATUTORY EXEMPTIONS FROM SALES TAX—continued
| Item No. | Decision | Record No. |
|---|---|---|
| 143 | MACHINERY, IMPLEMENTS, APPLIANCES, AND OTHER ARTICLES SPECIALLY SUITED FOR USE IN FARMING, FORESTRY, ETC.— |
Goods EXEMPT under Item 143—
Hooks, scissor, for log handling
Jacks, timber
Weed burning outfits consisting of a pressure cylinder with a hand pump, a length of hose, and a torch which is held in the hand | 18–(s) 34/1/27 |
| 147 | CONVEYORS AND ELEVATORS—
Goods EXEMPT under Item 147—
Buffer springs, being spiral springs with a cast iron base, for attachment to the floor of a lift well
Buffers, oil, spring return | 18–(s) 34/1/27 |
| 148 | EARTHMOVING AND ROADMAKING, NOT INCLUDING TRUCKS OR LORRIES—
Goods EXEMPT under Item 148—
Spraying units tar and bitumen; being bitumen and tar road tankers permanently fitted with spraying units. In the case of articulated tankers the tractor portion is included provided it is permanently attached to the trailer by welding a proportion of the bolts on the turntable, or by welding the locking arms to a bar to render the locking latches inoperable | 18–(s) 24/25/– |
| 153 | REFRIGERATORS, DOMESTIC, COMMERCIAL, AND INDUSTRIAL TYPES—
Goods EXEMPT under Item 153—
Coils condenser, and liquified gas receivers
Coils, refrigerator or evaporator, whether or not fitted with trays for ice making
Drums, surge, for storing liquid ammonia at a low pressure
Headers, ammonia refrigerating
Separators, for non-condensable gases | 18–(s) 34/1/27 |
| 157 | MACHINERY, MACHINES, MACHINE TOOLS, ETC.—
Goods EXEMPT under Item 157—
Chain cases for chain drives
Fountains, soda for dispensing aerated drinks
Line marking machines for painting lines on roads, sports grounds, etc. (other than self-propelled)
Rams, hydraulic, designed for a working lift not exceeding 120 ft
Reinforcers, edge, being office appliances for applying adhesive tape to edges of plans, blueprints and similar documents
Selling machines, coin-in-slot, including any electric or other motors, conveyor belts, and refrigerating machinery contained therein
Weigh-batching plant for use in conjunction with concrete mixers | 18–(s) 34/1/27 |
| 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—
Shell Ensis Compound 357
Shell N.R. 66 Anti-Corrosion Compounds | 18–(s) 26/18/2 |
| 224A | PASSENGERS’ BAGGAGE AND EFFECTS WHICH ARE NOT INTENDED FOR ANY OTHER PERSON OR PERSONS OR FOR GIFT, SALE, OR EXCHANGE, BEING GOODS OF SUCH CLASSES OR KINDS AS MAY BE APPROVED BY THE MINISTER AND UNDER SUCH CONDITIONS AS HE MAY PRESCRIBE—
Goods EXEMPT under Item 224A—
Goods, except motor vehicles (including motor cycles), admissible under Tariff Part II, Ref. Nos. 27.1, 27.2, 27.3 | 18–(s) 34/1/28 |
| 254 | PUMPS, ALL KINDS—
Goods EXEMPT under Item 254—
Gears for lubricating-oil pumps | 18–(s) 34/1/27 |
| 257 | RANGES, STOVES, AND HEATING RADIATORS OF ALL KINDS; ETC.—
Goods EXEMPT under Item 257—
Humidifiers for use with warm air furnaces for heating buildings | 18–(s) 34/1/37 |
PART II—CANCELLED DECISIONS
| Statutory Exemption | Cancellation | Record No. |
|---|---|---|
| ITEM 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:
Accounting and book-keeping machines down to and including stop watches (see amended decision) | 18–(s) 20/10/59 |
| ITEM 224A: Passengers’ baggage and effects, etc. | Goods admissible under Tariff Part II, Ref. Nos. 27.1, 27.2, 27.3 | 18–(s) 34/1/27 |
Dated at Wellington this 11th day of July 1963.
(S.T.D. 18) J.F. CUMMINGS, Comptroller of Customs,
Next Page →
PDF embedding disabled (Crown copyright)
View this page online at:
VUW Te Waharoa —
NZ Gazette 1963, No 41
NZLII —
NZ Gazette 1963, No 41
✨ LLM interpretation of page content
💰
Sales Tax Exemptions
(continued from previous page)
💰 Finance & RevenueSales Tax, Exemptions, Machinery, Equipment, Goods
💰 Cancelled Sales Tax Decisions
💰 Finance & RevenueSales Tax, Cancelled Decisions, Educational Apparatus, Passengers’ Baggage
💰 Sales Tax Decision Signing
💰 Finance & Revenue11 July 1963
Sales Tax, Decision, Signing, Comptroller of Customs
- J.F. Cummings, Comptroller of Customs