New Zealand Gazette – 1968 – No. 28

Page 805

✨ Sales Tax Decisions



Decisions Under the Sales Tax Act 1932–33—Notice No. 38

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

Statutory Decision Record No.
Exemption
Item No.
6 APPAREL, FOOTWEAR, AND HEADWEAR, ALL KINDS, AND ALL ARTICLES, PREPARATIONS, AND MATERIALS (OTHER THAN COSTUME JEWELLERY), SPECIALLY SUITED FOR THEIR MANUFACTURE, RENOVATION, OR REPAIR—Goods EXEMPT under Item 6—Apparel:Ornaments, specially suited for permanent attachment (e.g. sewing) to apparel excluding beads and similar articles, pearls, precious, semi-precious and imitation stones, jewellery and imitation jewellery 38–(S) 6
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—(1) Duchy A.R. Solvent ...(2) Gamlen Dual Purpose 231 ... Paper, double sided release coated, on declaration by a manufacturer for use solely in the manufacture of self-adhesive tape(4) Piping of any material for making handbags 38–(S) 738–(S) 738–(S) 738–(S) 7
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—Filmo 40 38–(S) 37
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—Wires and cables, insulated, without fittings, or with fittings for connecting appliances to the main source of power supply 38–(S) 78
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—Bearings specially suited for use with line shafting, including pillow and plummer blocksDrilling, punching and perforating machines and appliances for paper, other than auxiliary machines and appliances for use with statistical, accounting or other office equipment operated in conjunction with punched cards or tape 38–(S) 15738–(S) 157
194 OILS, MOULD AND FORM, AS MAY BE APPROVED BY THE MINISTER—Goods EXEMPT under Item 194—Castrol Mould CreamCastrol Mould Cream Special 38–(S) 194

PART II—DECISIONS CANCELLED

Statutory Exemption Cancellation Record No.
ITEM 6: Apparel, footwear, and headwear ... renovation or repairITEM 78: Equipment, apparatus, and materials ... control of electricityITEM 157: Machinery, machines, machine tools ... as may be approved Ornaments, specially suited ... and imitation jewelleryWires and cables ... without fittings attached ...Bearings for line shafting ... bearing plummer blocksDrilling, punching, and perforating ... appliances for paper (S) 6(S) 78(S) 157(S) 157

Dated at Wellington this 16th day of May 1968.
V. W. THOMAS, Comptroller of Customs.



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💰 Sales Tax Exemptions and Cancellations

💰 Finance & Revenue
16 May 1968
Sales Tax, Exemptions, Cancellations, Apparel, Chemicals, Electricity, Machinery, Oils
  • V. W. Thomas, Comptroller of Customs