✨ Sales Tax Decisions
THE NEW ZEALAND GAZETTE
No. 8
Decisions under the Sales Tax Act 1932–33—Notice No. 42
PART I—DECISIONS UNDER 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—
Fittings, metal, for trunks, cashboxes, portmanteaux, travelling bags, handbags, satchels, purses, hampers, golf bags
(s) 42/7
97
FIREARMS EXCLUDING RIFLES AND SHOTGUNS; AMMUNITION, AND EXPLOSIVES (EXCLUDING FIREWORKS)—
Goods EXEMPT under Item 97—
Cartridges for use with hammers for driving studs into walls, etc.
Cartridges, blasting
Detonators
Fuses, blasting
Pellets for airguns, air rifles, or air pistols
Percussion caps
(s) 42/97
130
HOUSEHOLD UTENSILS AND ARTICLES OF A KIND COMMONLY USED FOR DOMESTIC PURPOSES, INCLUDING TABLEWARE AND KITCHENWARE AND REPLICAS THEREOF IN MINIATURE; BUT EXCLUDING SCENT AND SIMILAR SPRAYS OF A KIND USED FOR TOILET PURPOSES, VACUUM FLASKS AND JARS, AND VASES AND OTHER ORNAMENTS—
Goods EXEMPT under Item 130—
Ashtrays, whether or not they are of a domestic type
Bowls and troughs which have no utility value or whose usefulness is clearly subordinate to their ornamental or fancy character—TAXABLE
Buckets, children’s beach
Candy, cigarette, and trinket boxes, and powder boxes or bowls, but not including articles whose usefulness is clearly subordinate to their ornamental or fancy character
Fly swats
Frames used for carrying and storing milk bottles and specially designed for domestic or milk roundsmen’s use
Funnels
Laundry bags
Replicas in miniature of tableware catalogued in such a manner as to indicate that they are designed as miniatures
Shoe horns or lifts
Shoe tidies
“S” Hooks
Soap boxes
Tooth picks and savoury sticks
Trays suited for use in motor cars
(s) 42/130
180
MUSICAL INSTRUMENTS, ALL KINDS, INCLUDING ACCESSORIES PECULIAR THERETO AND STRINGS THEREFOR; MUSIC STANDS; TUNING FORKS, AND OTHER APPLIANCES SUITED FOR USE IN TUNING MUSICAL INSTRUMENTS; CONDUCTORS’ BATONS, DRUM MAJORS’ MACES, AND SIMILAR ARTICLES—
Goods EXEMPT under Item 180—
Musical instruments requiring amplification (e.g., solid-body guitars and hollow-body guitars having a maximum external body depth of 3½ in.) including one non-magnetic pickup and one single input amplifier with one loudspeaker, when imported or sold therewith...
(s) 42/180
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
Airguns, air pistols and air rifles...
(s) 42/288
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VUW Te Waharoa —
NZ Gazette 1969, No 8
✨ LLM interpretation of page content
💰 Decisions under the Sales Tax Act 1932–33—Notice No. 42
💰 Finance & RevenueSales Tax, Exemptions, Goods, Regulations