Sales Tax and Tariff Decisions




2092 THE NEW ZEALAND GAZETTE No. 74

Decisions Under the Sales Tax Act 1932–33—Notice No. 41

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—
Profile shapes and sections of any material .. .. .. ..
41–(S) 7
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—
Photographic Equipment, viz.
Processors, being automatic photographic print processing appliances ..
Water purifying appliances and machinery .. .. .. ..
Wire rope grips .. .. .. .. .. ..
41–(S) 157
41–(S) 157
41–(S) 157
274 SCHOOL BAGS AS MAY BE APPROVED BY THE MINISTER—
Goods EXEMPT under Item 274—
Bags, cases and satchels, suitable for school use, bearing the name of a school, college, or university, or the words “School Bag” or “College Bag”, permanently inscribed and prominently displayed on the outside .. .. .. ..
41–(S) 274
282 SHIPS AND OTHER VESSELS; DREDGES AND FLOATING DOCKS; SUCH ARTICLES, PECULIAR TO USE ON SHIPS, OTHER VESSELS, DREDGES AND FLOATING DOCKS, AS MAY BE APPROVED BY THE MINISTER—
Goods APPROVED under Item 282—
Turnbuckles .. .. .. .. .. .. .. ..
41–(S) 282

PART II—DECISIONS CANCELLED

Statutory Exemption Cancellation Record No.
ITEM 7:
Articles and materials, . . . jewels for watches)
Extruded aluminium sections . . . duck boarding or grating
Piping of any material . . . handbags ..
37–(S) 7
38–(S) 7
ITEM 274:
School bags . . . by the Minister
Bags of the “hold all” . . . displayed on the outside 10–(S) 274

Dated at Wellington this 14th day of November 1968. V. W. THOMAS, Comptroller of Customs.

Tariff Notice No. 1968/107—Application for Continuation of Approval

NOTICE is hereby given that an application has been made for continuation of the following approval of the Minister of Customs:

Appn No. Tariff Item Goods Rates of Duty Part II Ref. List No. Effective
B.P. MFN. Gen.
From
3993 62.05.19 Nylon filters, suited for use in the manufacture of blood transfusion sets Free .. 15% 10.8

Any person wishing to lodge an objection to the granting of this application should do so in writing on or before 5 December 1968. Submissions should include a reference to the application number, Tariff item, and description of goods concerned, be addressed to the Comptroller of Customs, Private Bag, Wellington, and supported by information as to:

(a) The range of equivalent goods manufactured locally;
(b) The proportion of New Zealand and imported materials used in manufacture;
(c) Present and potential output; and
(d) Details of factory cost in terms of materials, labour, overhead, etc.

Dated at Wellington this 14th day of November 1968. V. W. THOMAS, Comptroller of Customs.



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✨ LLM interpretation of page content

💰 Sales Tax Act 1932-33 Decisions on Statutory Exemptions

💰 Finance & Revenue
14 November 1968
Sales Tax, Statutory Exemptions, Minister's Decisions, Customs, Taxation
  • V. W. Thomas, Comptroller of Customs

🏭 Application for Continuation of Approval under Tariff Notice 1968/107

🏭 Trade, Customs & Industry
14 November 1968
Tariff Notice, Customs Approval, Objections, Nylon Filters, Blood Transfusion Sets, Import Duties
  • V. W. Thomas, Comptroller of Customs