New Zealand Gazette – 1967 – No. 56

Page 1537

✨ Sales Tax Act Decisions



7 SEPTEMBER THE NEW ZEALAND GAZETTE 1537

Decisions Under the Sales Tax Act 1932–33—Notice No. 34

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

Statutory Exemption Item No. Decision Record No.
37 CHEMICAL PREPARATIONS AS MAY BE APPROVED BY THE MINISTER; CHEMICALS AND CHEMICAL COMPOUNDS, INCLUDING ACIDS AND METALLIC ELEMENTS, BUT NOT INCLUDING ETHYL ALCOHOL, PERFUMERY, PERFUMED OILS, COSMETICS, OR TOILET PREPARATIONS—

Goods EXEMPT under item 37—
Nox-crete deactivator | 34–(S) 37 |
| 88 | ENGINES, BUT NOT INCLUDING ANY OF THE FOLLOWING, VIZ: MARINE ENGINES (INCLUDING OUTBOARD ENGINES), ENGINES FOR MOTOR VEHICLES, MOTOR CYCLES, OR POWER CYCLES—
Goods EXEMPT under item 88—
Mufflers, pistons, cylinder sleeves, and piston rings not suited for use on marine, motor vehicle, and motor cycle or power cycle engines | 34–(S) 88 |
| 113 | GIFTS, BEING GOODS OF SUCH CLASSES AS MAY BE APPROVED BY THE MINISTER, WITH RESPECT TO WHICH THE COLLECTOR IS SATISFIED THAT THEY ARE BONA FIDE GIFTS SENT FROM ABROAD TO PERSONS IN NEW ZEALAND—
Goods EXEMPT under item 113—
Goods supplied by an overseas manufacturer free of charge for the replacement of defective goods covered by guarantee | 34–(S) 113 |
| 118 | Goods NOT EXEMPT under item 113—
Goods, supplied free of charge, imported for study, dismantling or copying purposes
GOODS, BONA FIDE SECONDHAND, WHICH HAVE ALREADY BEEN USED IN NEW ZEALAND, AND BEING GOODS OF SUCH CLASSES AS MAY BE APPROVED BY THE MINISTER AND UNDER SUCH CONDITIONS AS HE MAY PRESCRIBE—
Goods EXEMPT under item 118—
Reconditioned oil | 34–(S) 118 |
| 157 | MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES PECULIAR TO USE IN THE MANUFACTURE, PROCESSING, OR PACKAGING OF GOODS BUT NOT INCLUDING VEHICLES, PHOTOGRAPHIC EQUIPMENT, OR DUPLICATING MACHINES AND APPLIANCES (EXCEPT SUCH TYPES AS MAY IN ANY SPECIAL CASE BE APPROVED BY THE MINISTER); ALSO SUCH OTHER MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES PECULIAR TO MANUFACTURING, INDUSTRIAL, AND OTHER PROCESSES AS MAY BE APPROVED BY THE MINISTER—
Goods EXEMPT under item 157—
Aeroquip industrial cargo control equipment consisting of strap assemblies and fittings peculiar thereto specially designed for securing cargo
Air filters for attachment to the carburettors of oil engines
Heat exchangers for marine engines
Paper shredding machines
Photo-copying apparatus, contact type for copying printed matter, plans and illustrations
Templates used for making jigs for the assembly of motor cars | 34–(S) 157
34–(S) 157
34–(S) 157
34–(S) 157
34–(S) 157
34–(S) 157 |

PART II—DECISIONS CANCELLED

Statutory Exemption Cancellation Record No.
ITEM 88:
Engines, but not including . . . or power cycles Mufflers, pistons, cylinder . . . power cycle engines 32–(S) 88

Dated at Wellington this 7th day of September 1967.

V. W. THOMAS, Comptroller of Customs.

D



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✨ LLM interpretation of page content

💰 Sales Tax Act 1932–33 - Notice No. 34

💰 Finance & Revenue
7 September 1967
Sales Tax, Statutory Exemptions, Customs, Goods Classification
  • V. W. Thomas, Comptroller of Customs