New Zealand Gazette – 1970 – No. 3

Page 87

✨ Sales Tax Decisions



22 JANUARY

THE NEW ZEALAND GAZETTE
87

Decisions under the Sales Tax Act 1932–33—Notice No. 51

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 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—
Selling machines (other than oil fuel or petrol pumps) masterkey, token, or coin-in-slot operated, including machinery and equipment contained therein
Photographic equipment, viz:
Cameras designed for negatives of 6 cm × 7 cm or larger and cameras designed for both interchangeable backs and negatives of 6 cm × 6 cm or larger
Lenses for cameras having a focal length of 60 mm or more
Printers and enlargers; projection, made to take negatives of 6 cm × 7 cm or larger
MEASURING, COUNTING, TESTING, INDICATING, AND RECORDING MACHINES, INSTRUMENTS, AND APPLIANCES (NOT INCLUDING ANY OF THE FOLLOWING, VIZ:
WATCHES, ACCOUNTING, BOOK-KEEPING, CALCULATING, COMPUTING, CASH-REGISTERING, OR TABULATING MACHINES OR APPLIANCES;
SLIDE RULES; GRAMOPHONES, TAPE RECORDERS, DICTATING OR OTHER MACHINES OR APPLIANCES FOR RECORDING SOUND OR VISUAL IMAGES)—
Goods EXEMPT under Item 162—
2002B Alignment Laser
Short range Tunnel Laser T.L. 1
Medium range Tunnel Laser T.L. 2
Medium range Survey Laser S.L.C.B.
Long range Survey Laser S.L.C.A
Rotoplane Laser type R.L. 1
Laserdist R3 Laser Rangefinder
51 (s) 157
162
285
SIGNALLING APPARATUS, AUTOMATIC AND OTHER, AS MAY BE APPROVED BY THE MINISTER, SUITED FOR USE IN CONNECTION WITH SHIPS, ROAD, RAIL, OR AIR TRAFFIC, OR FOR MINING, AND SIMILAR PURPOSES; SHIP'S ROCKETS, BLUE LIGHTS, AND DANGER SIGNALS—
Goods EXEMPT under Item 285—
Channel marker Light Type R.L. 1
51 (s) 162
51 (s) 285

PART II—DECISIONS CANCELLED

Statutory Decision Cancelled Record No.
Exemption
Item No.

157
Cameras, 3¼ in. × 4¼ in., reversible back
Cameras of the following kinds when made to take negatives of quarter-plate size (4¼ in. × 3¼ in.) or larger, including lenses specified by the makers for use therewith— Brand, Busch Pressman, Dawe, Deardorff, Kalart, Linhoff, M.P.P., Reflex including Graflex and Speed Graphic, Tektronix Oscilloscope, types C.12, C.13, C.19, C.27 (effective from 1 March 1967)
Lenses, camera—
(a) having a focal length of 5 in. or over; or…
(b) wide angle, giving an angular field of view exceeding 55 degrees, based on the diagonal of the negatives for which the camera is constructed
Printers and enlargers, projection, made to take negatives of quarter-plate size (4¼ in. × 3¼ in.) or larger
Selling machines, coin-in-slot, including any electric or other motors, conveyor belts, and refrigerating machinery contained therein
24 (s) 157
26 (s) 157
27 (s) 157
31 (s) 157
20 (s) 157
24 (s) 157
18 (s) 157

Dated at Wellington this 22nd day of January 1970.
V. W. THOMAS, Comptroller of Customs.



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✨ LLM interpretation of page content

💰 Decisions Under the Sales Tax Act 1932–33

💰 Finance & Revenue
22 January 1970
Sales Tax Act 1932-33, Statutory Exemptions, Machinery, Measuring Instruments, Signalling Apparatus, Cancelled Decisions, Cameras, Lenses
  • V. W. Thomas, Comptroller of Customs