Sales Tax and Tariff Decisions




Decisions under the Sales Tax Act 1932-33—Notice No. 43
PART I—DECISIONS IN INTERPRETATION OF THE STATUTORY EXEMPTIONS FROM SALES TAX
Statutory Decision Record No.
Exemption
Item No.
157 MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES PECULIAR
TO USE IN THE MANUFACTURE, PROCESSING, OR PACKAGING OF
GOODS BUT NOT INCLUDING VEHICLES, PHOTOGRAPHIC EQUIP-
MENT, OR DUPLICATING MACHINES AND APPLIANCES (EXCEPT SUCH
TYPES AS MAY IN ANY SPECIAL CASE BE APPROVED BY THE MINIS-
TER); 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—
Filters for gases and liquids .. .. .. .. .. .. .. .. ..
Winches and Cranes, lifting gear for use with, viz., Pallet lifting forks .. .. ..
Processors being automatic photographic print or film processing appliances ..
288 SPORTING AND ATHLETIC REQUISITES AS MAY BE APPROVED BY THE
MINISTER; ALSO BILLIARD REQUISITES AND FISHING TACKLE—
Goods EXEMPT under Item 288—
Group A
Pistols, rifles and guns, not being firearms.. .. .. .. .. .. ..
Gun covers, bags and cases .. .. .. .. .. .. ..
PART II—DECISIONS CANCELLED
Statutory Exemption Decision Cancelled Record No.
ITEM 157: Airfilters for use in buildings .. .. .. 9 (s) 157
Machinery, machines, machine tools, ...as may Airfilters for attachment to carburettors of oil 34 (s) 157
be approved by the Minister engines
Oil filters, A.C., Purolator and similar, and 35 (s) 157
cartridges therefor
ITEM 288: Air guns, air pistols and air rifles .. .. .. 42 (s) 288
Sporting and athletic requisites ...and fishing
tackle
Dated at Wellington this 6th day of May 1969.
V. W. THOMAS, Comptroller of Customs.
Tariff Notice No. 1969/50—Applications for Continuation of Approval
NOTICE is hereby given that applications have been made for continuation of the following approvals of the Minister of Customs:
Rates of Duty Effective
Appn Tariff Goods Part List From To
No. Item B.P. MFN. Gen. II No.
Ref. 5328 38.19.99 Aerophos M .. .. .. .. Free 20% 10.8 1 1/7/67 31/3/69
5318 38.19.99 Antelope powder .. .. .. .. .. Free 20% 10.8 1 1/7/67 31/3/69
5307 39.02.41 Panel trim, metallised PVC, when declared by a manu- Free 20% 10.8 1 1/7/67 30/6/69
facturer for use by him only for the manufacture of
vehicle door panels
Any person wishing to lodge an objection to the granting of this application should do so in writing on or before 29 May 1969. Sub-
missions should include a reference to the application number, Tariff item, and description of goods concerned, be addressed to the Comp-
troller 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 8th day of May 1969.
V. W. THOMAS, Comptroller of Customs.



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✨ LLM interpretation of page content

🏭 Sales Tax Act Decisions - Exemptions and Interpretations

🏭 Trade, Customs & Industry
6 May 1969
Sales Tax, Exemptions, Machinery, Sporting Goods, Airfilters, Oil Filters
  • V. W. Thomas, Comptroller of Customs

🏭 Tariff Notice - Applications for Continuation of Approval

🏭 Trade, Customs & Industry
8 May 1969
Tariff, Customs, Import Duty, Approvals, Objections, Aerophos, Antelope powder, Panel trim
  • V. W. Thomas, Comptroller of Customs