New Zealand Gazette – 1966 – No. 34

Page 932

✨ Sales Tax Exemptions

932 THE NEW ZEALAND GAZETTE No. 34

Decisions Under the Sales Tax Act 1932–33—Notice No. 28

PART I—DECISIONS IN INTERPRETATION OF THE STATUTORY EXEMPTIONS FROM SALES TAX

Statutory Exemption 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—
Handles for baskets, bags, suitcases, and similar articles | 28 (s) 7 |
| 118B | GOODS, OF SUCH CLASSES AS MAY BE APPROVED BY THE MINISTER, DESIGNED OR PRODUCED FOR USE IN AND OF A KIND USED EXCLUSIVELY IN THE PRACTICE OF RELIGION, OR AS EQUIPMENT FOR PLACES OF WORSHIP—
Goods EXEMPT under Item 118B—
Alms dishes bearing an inscription or other marking to indicate that they are for religious use in places of worship
Altar bells
Altar book rests
Altar bread
Altar candlesticks and candelabra
Altar cruets and altar flagons for wine and water
Altar linen in sets, burses and veils, fair linen cloths and altar frontals, embroidered with religious emblems
Altar vases bearing an inscription or other marking, to indicate that they are for religious use in places of worship
Altars
Asperges bowls and sprinklers
Aumbries
Calendars, church, designed solely as aids to worship, i.e., those listing church festivals, saints’ days, fast days, liturgical colours, or other items of purely religious significance
Candle extinguishers
Chalice spoons
Chalices
Ciboria
Communion glasses and plates
Communion tables
Cope clasps
Crosses and crucifixes, of any size and material, including precious metals, not being articles for wear
Cruet dishes
Ecclesiastical vestments worn exclusively in official church services
Figures not less than 10 in. in length for crucifixes
Font ewers
Fonts
Incense boats, nails, and spoons
Jewish praying shawls (which are worn as vestments by all male Jews attending synagogue services) known as a tallith (plural taleism or tallithin) and worn only during the service
Lamps, sanctuary and sanctum, including glasses and stands
Lavabo bowls
Lecterns
Missal stands
Monstrances
Patens
Processional crosses, crucifixes, and torches
Pulpits
Purification dishes and finger bowls for use at the altar
Pyxes
Religious banners, medals, and medallions
Rosaries and chaplets
Scapulars and scapular medals
Sick communion sets
Sound amplifying and recording equipment purchased for use in places of worship
Stations of the Cross sets
Statues of religious subjects not less than 24 in. in height
Stoups
Tabernacles
Thuribles and thurible stands
Viaticum sets
Wafer boxes
The articles listed hereunder provided the Collector is satisfied from evidence produced to him that they are ordered by or on behalf of the authorities of an institutional place of worship (including chapels of hospitals, orphanages, religious communities, and the like) for installation therein.
Figures less than 10 in. in length for crucifixes
Statues of religious subjects less than 24 in. in height | 28 (s) 118B |

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VUW Te Waharoa — NZ Gazette 1966, No 34

NZLII — NZ Gazette 1966, No 34

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💰 Sales Tax Exemptions - Articles for Fabrication and Religious Use

Domain💰 Finance & Revenue
KeywordsSales Tax, Exemptions, Manufacturing, Religion, Places of Worship

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