This Act shall be administered by the Customs Department.

The powers and authorities of the Minister, the Comptroller, and every Collector under the Customs Act 1966 shall, with all necessary modifications, apply in the same manner to the collection of sales tax under this Act as they apply to the collection of duty under that Act.

Except as provided in sections 6 and 9 of this Act, every wholesaler and every manufacturing retailer is required to be licensed under this Act. Except with the consent of the Comptroller and subject to such conditions as he thinks fit, no person shall be licensed as a wholesaler and as a manufacturing retailer at the same time.

Every application for a licence under this Act shall be made in the prescribed form to the Collector for the district in which the principal place of business of the applicant is situated or is proposed to be situated and shall state the place or places at which the applicant carries on or proposes to carry on business.

The Collector, if satisfied that the conditions of this Act have been complied with, shall, on payment of the prescribed fee (if any), issue to the applicant a licence in the prescribed form. Such a licence shall authorise the holder to act as a wholesaler or, as the case may be, as a manufacturing retailer at any place or places in New Zealand specified in the licence, and shall specify the Collector to whom returns under section 29 of this Act shall be delivered.

Where—

the Collector, if he is satisfied that the conditions of this Act and such other conditions as the Comptroller may think fit to impose have been complied with, shall, on payment of the prescribed fee (if any) issue to the wholesaler a limited licence in the prescribed form authorising the holder to act as a wholesaler of motor vehicles (not including spare parts, trailers, motor cycles, or power cycles). Such limited licence shall authorise the holder to act as a wholesaler of goods to which that limited licence applies at any place or places in New Zealand specified in the licence, and shall specify the Collector to whom returns under section 29 of this Act shall be delivered.

Where the holder of a limited licence is also issued with a licence under subsection (3) of this section, the latter licence shall not authorise the holder to act as a wholesaler of goods to which the limited licence applies and the wholesaler shall be liable to the provisions of this Act separately in respect of each licence.

Not less than 14 days before a licence holder commences business at any place not mentioned in his licence, or ceases to carry on business at any place mentioned in his licence, he shall give notice in writing of his intention to commence or cease business to the Collector for the district specified in his licence, and any licence holder who fails so to give notice commits an offence and shall be liable to a fine not exceeding $200.

Subject to the provisions of Part VIII of this Act relating to the suspension of licences, every such licence shall remain in force unless and until it is revoked as provided in this Act.

Except in any case to which section 9 of this Act applies, where the Comptroller is satisfied in respect of any wholesaler that the amount of sales tax which, if the wholesaler were not licensed, would be payable under this Act in respect of any class of goods imported or purchased by such wholesaler would not be substantially less than the amount of sales tax that would be properly payable by the wholesaler if he were licensed under this Act, the Comptroller may direct the Collector to refuse to license the wholesaler or, if the wholesaler is already licensed, to revoke his licence:

Provided that this subsection shall not apply to the holder of a limited licence in respect of goods to which that licence applies.

Where the Collector proposes to revoke any wholesaler’s licence pursuant to a direction of the Comptroller under this section, the Collector shall give the wholesaler not less than 28 days’ notice of such revocation.

From any refusal or notice of revocation of a wholesaler’s licence under this section the wholesaler may, if he thinks fit, appeal to the Minister.

Notice of appeal under this section stating shortly the grounds of appeal shall be given in writing to the Collector within 14 days after the notice of refusal or of revocation has been given to the wholesaler, or within such further time as may be allowed by the Minister.

On any such appeal the Minister shall, after giving a reasonable opportunity to the appellant to be heard, determine whether the licence should be issued or, as the case may be, revoked, and his decision shall be final.

Where any person holding a licence as a wholesaler or as a manufacturing retailer—

the Collector shall revoke his licence, unless the Comptroller otherwise directs in any particular case.

As soon as possible after a licence is granted, amended, suspended, or revoked in accordance with this Act, a notification to that effect shall be published by the Comptroller in the Gazette.

If, in the opinion of the Minister, it is in any case impracticable or unnecessary that a person should be licensed under this Act, because the value of taxable goods sold in any one year does not exceed $1,000, or because the person is both a wholesaler and a retailer, or because of any other special circumstances or conditions whatsoever, the Minister may, in his discretion and subject to such conditions as he may impose and for such period of time as he may allow, direct that the person need not be licensed and shall, for the purposes of this Act, be deemed to be a retailer other than a manufacturing retailer.

Any direction given by the Minister pursuant to subsection (1) of this section may be given in respect of all classes of goods sold by the person to whom such exemption is granted or of any class or classes of goods sold by him.

Where under this section a direction may be given in respect of any person, the Minister may give a like direction in respect of any class of such persons.

The obligations and liabilities under this Act of any person in respect of anything done or omitted to be done by him while he is a wholesaler or a manufacturing retailer shall not be affected by the fact that he ceases to act as such, or by the fact that, being licensed as a wholesaler or as a manufacturing retailer, he surrenders his licence or otherwise ceases to be licensed.

Except as provided in section 9 of this Act, every wholesaler who, not being licensed as a wholesaler, sells any taxable goods to any other person, and every wholesaler who, holding only a limited licence, sells any taxable goods to which that licence does not apply, and every retailer who, not being licensed as a manufacturing retailer, sells any taxable goods manufactured by him, commits an offence, and shall be liable for each such offence to a fine not exceeding $200 or the amount of the sale value of the goods, whichever sum is the greater.

Subject to this Act, sales tax at the appropriate rate specified in the First Schedule to this Act shall be levied, collected, and paid on the sale value of all goods (except goods of the classes or kinds for the time being exempted from the operation of this Act)—

Except in such special cases as may be approved by the Comptroller, every wholesaler and every manufacturing retailer who sells any taxable goods to a retailer shall state in every invoice delivered or sent by him to the purchaser in respect of the transaction the price for which the goods are sold and the amount of sales tax payable thereon.

The amount of the sales tax so payable shall, if stated in any such invoice as aforesaid, be recoverable by the seller from the purchaser in addition to the price and any other amount due by the purchaser in respect of the goods.

Unless provision to the contrary is made in any contract for the sale by a wholesaler to the Crown of any taxable goods, the amount of any sales tax paid or payable by the wholesaler in respect of the goods shall be recoverable by him in addition to the price and any other amount due by the Crown in respect of the goods.

In any case to which subsection (4) of this section is not applicable, the contract price of any goods sold to the Crown may be recovered and payment of such price may be made notwithstanding that the invoice or account rendered in respect of the goods may include, as part of the contract price, any amount paid or payable by the seller in respect of sales tax.

For the purposes of this Act goods shall be deemed to have been sold—

If the Governor- General so determines, sales tax in accordance with this Act may be levied, collected, and paid on any goods or class of goods being the property of the Crown in respect of the Government of New Zealand and imported into New Zealand and entered for home consumption.

The Governor-General may from time to time, by Order in Council, exempt from sales tax any specified class or kind of goods, and may in like manner revoke any such exemption.

Any exemption created pursuant to this section may be absolute or conditional.

Every Order in Council under this section shall come into force on the day after the date of its notification in the Gazette or on such earlier or later date as may be specified therein in that behalf.

If any dispute arises as to whether any goods are exempt from sales tax or not, such dispute shall be determined by the Minister in such manner as he thinks just, and his decision shall be final.

In the case of any alteration in the law relating to the liability of any goods to sales tax or to the rate of sales tax to which any goods are liable, such liability or rate shall, except where otherwise expressly provided, be determined—

If any alteration in the law is made where, by reason of any goods being made liable to or exempted from sales tax, or the rate of sales tax on any goods being increased or reduced, the liability of the seller of any goods for sales tax is accordingly affected (whether as a taxpayer or, in the case of goods purchased by the seller, as part of the price paid therefor by the seller), every agreement made in New Zealand or elsewhere for the sale of such goods shall, unless provision to the contrary is made by the agreement, be deemed to be modified in accordance with the following provisions, namely:

For the purposes of this section the amount of sales tax or additional sales tax that is or would have been payable by a seller shall be deemed to be the amount thereof, before deducting any discount (whether actually allowed or not) that could lawfully be or have been allowed on prompt payment thereof.

Where any such alteration of the law takes place so as to operate retrospectively from any date this section shall also apply retrospectively in the same manner as from the same date, and subsection (1) of section 94a of the Judicature Act 1908 (as inserted by section 2 of the Judicature Amendment Act 1958) shall apply to any money paid by a purchaser to a seller in excess of the amount payable under this section, notwithstanding subsection (2) of the said section 94a.

This section shall extend and apply to every contract whereby any person undertakes the erection or construction of any building or other structure, or the performance of any other work involving the use of materials, to the same extent and in the same manner as if such contract were an agreement for the sale by such person (hereinafter in this section referred to as the builder) to the person for whom such work is to be performed of the materials (other than materials remaining the property of the builder) to be used in the performance of such work.

Where the agreed price payable under any contract to which subsection (4) of this section relates is increased or reduced by virtue of this section, the builder shall deliver to the person liable to pay such price a statement in writing showing the amount of such increase or reduction, and showing fully and in detail the items affected by the alteration of the law.

When any resolution in favour of an alteration of the law relating to sales tax has in any session been passed by Parliament or any Committee thereof no person shall be competent to commence, at any time before the end of the session, any proceedings of any description whatever against the Crown or the Minister, or any officer or any member of the Police, or any other person, on any cause of action or on any ground that would not have been sufficient if the said resolution had possessed the force of law according to its tenor as an amendment of this Act.

For the purpose of any period of limitation established by any Act, any cause of action that is subject to subsection (1) of this section shall be deemed to have first arisen on the last day of the said session of Parliament and no sooner.

For the purpose of determining whether any act done by the Minister or any officer or any member of the Police was done in the execution of his office under this Act, his office shall be deemed to include the duty of acting at all times during the said session of Parliament in accordance with any such resolution as aforesaid as if it had the force of law according to its tenor.

For the purposes of this Act, the fair market value of any goods at any date shall be the price which those goods would generally fetch if sold to a retailer at that date in the open market in New Zealand on sales freely offered and made on ordinary trade terms between buyers and sellers independent of each other:

Provided that, where in respect of any goods at any date, there is no open market in New Zealand on which sales of those goods are freely offered and made on ordinary trade terms between buyers and sellers independent of each other, the fair market value of those goods shall be the price which, in the opinion of the Collector, the goods would most probably fetch if there were such an open market at that date.

For the purposes of this section—

For the purposes of this Part of this Act—

For the purposes of this Act, the sale value of goods imported into New Zealand and entered therein for home consumption, otherwise than by a licensed wholesaler for subsequent sale by him, shall be the sum of the following amounts, namely:

Notwithstanding anything in subsection (1) of this section, the sale value of imported goods included in such Tariff items as the Minister may, by notice in the Gazette, from time to time specify in that behalf shall be the sum of the amounts referred to in paragraphs (a) and (b) of that subsection, together with 25 percent of the amount referred to in the said paragraph (a):

Provided that—

Notwithstanding anything in subsection (1) of this section, where Customs duty is payable on any portion of the value of any motor vehicle imported subject to the provisions of the Customs Tariff relating to passengers’ effects, the sale value of the vehicle for the purposes of this section shall be the sum of the following amounts, namely:

For the purposes of this Act, the sale value of goods sold by a wholesaler, not being a contractor, shall be the price for which the goods are actually sold:

Provided that where the goods are sold to a person other than a retailer at a price higher than that charged to retailers, the sale value shall be the fair market value of the goods.

For the purposes of this Act, the sale value of goods manufactured and thereafter sold by a manufacturing retailer, not being a contractor, shall be the fair market value of the goods:

Provided that, in the case of goods sold otherwise than by retail, the sale value shall be the price for which the goods are actually sold.

The sale value of any goods that are deemed to have been sold pursuant to section 13 of this Act shall be the fair market value of the goods.

If, in the opinion of the Collector, it is inequitable or impracticable to determine that the sale value of any goods should be their fair market value—

the sale value shall be deemed to be the cost of the goods, increased by such amount as the Collector thinks reasonable in respect of profit on those costs.

Notwithstanding anything in this Part of this Act,—

The sales tax payable on any goods shall constitute a debt owing to the Crown by the importer, wholesaler, or manufacturing retailer, as the case may be.

Subject to any special provisions made by this Act in that behalf, such debt shall become payable in accordance with the following provisions, namely:

Such debt shall be recoverable by action at the suit of the Collector on behalf of the Crown.

The right to recover sales tax as a Crown debt shall not be affected by the fact that a bond or other security has been given for the payment of sales tax, or that no proper assessment of sales tax has been made in due course under this Act, or that a deficient assessment of sales tax has been made.

In the case of imported goods or other goods subject to the control of the Customs, no person shall be entitled to obtain delivery of such goods from the control of the Customs until the sum demanded by any proper officer by way of sales tax on those goods has been paid in full.

No action or other proceeding shall be instituted against the Crown or the Minister or any officer in respect of the detention of any such goods during any period before the payment of the full sum so demanded.

Every wholesaler and every manufacturing retailer shall, within 28 days after the end of each month, deliver to the Collector for the district specified in his licence a return in the prescribed form setting forth the aggregate amount of the sale value of all taxable goods sold by him during that month, the amount of sales tax payable on those goods, and such other particulars as the form may require.

For the purposes of this Act, the Collector may in his discretion, by writing under his hand, permit—

and in the application of this section to any such case, the term “month” shall mean such permitted accounting period, and the last day of that accounting period shall be deemed to be the end of the month.

Every wholesaler or manufacturing retailer who fails to deliver to the Collector any return required under this section within the time limited by this section shall be liable to a fine not exceeding $200 or the amount of the sale value of the taxable goods that should have been shown in the return, whichever sum is the greater.

The returns required by section 29 of this Act may be accepted by the Collector as sufficient proof of the matters therein contained, and sales tax may be assessed by the Collector accordingly.

If the Collector has reason to believe or suspect that the amount of sales tax shown in any return as aforesaid as payable on any goods is less than the amount payable under this Act, he may assess the sales tax at such greater amount as he thinks proper.

If the Collector has reason to believe or suspect that sales tax is payable on any goods under paragraph (b) or paragraph (c) of subsection (1) of section 12 of this Act by any person who has not made a return in respect thereof, he may assess the sales tax at such amount as he thinks proper.

The sales tax payable on any goods under subparagraph (i) of paragraph (a) of subsection (1) of section 12 of this Act shall be assessed by the Collector and, except as provided in section 34 of this Act, shall be paid to him at the time of the entry of the goods for home consumption under the Customs Act 1966.

If the Collector has reason to believe or suspect that sales tax is payable on any goods under subparagraph (ii) of paragraph (a) of subsection (1) of section 12 of this Act, he may assess the sales tax at such amount as he thinks proper.

Every assessment made by the Collector under this Part of this Act shall be taken to be correct, and sales tax shall be payable accordingly unless, on appeal to the Minister under section 33 of this Act, or in proceedings taken under this Act for the recovery of the sales tax, a different amount is proved to be the sales tax payable on the goods, or it is proved that no sales tax is payable.

From any assessment made by the Collector under this Part of this Act the taxpayer may appeal to the Minister.

Every appellant shall give to the Collector a written notice of appeal stating shortly the grounds of appeal, within 28 days after a demand for sales tax is made by the Collector in accordance with his assessment, or within such further time as the Minister may allow.

On any such appeal the Minister shall, by himself or his lawful delegate, after giving a reasonable opportunity to the appellant to be heard, determine the amount of sales tax (if any) payable, and on all questions of fact his decision shall be final, except in the case of fraud.

The Minister may delegate his power of hearing and determining any such appeal to any specified person or to the holder for the time being of any specified office or appointment, but no such delegation shall be made to any person employed in the service of the Customs.

Every such delegation shall be revocable at will by the Minister, but until revoked shall continue in force according to its tenor, notwithstanding the fact that the Minister by whom it was made has ceased to hold office, and shall continue to have effect as if made by the successor in office of the Minister.

On the hearing of any such appeal, the appellant shall be limited to the grounds stated in his notice of appeal, and the burden of proving that the assessment is incorrect shall be on the appellant.

Where the Collector is satisfied that any goods have been temporarily imported, the sales tax payable on the goods may be secured by way of deposit of money or, in such cases or classes of cases as may be approved by the Comptroller, by such other security as is provided for in this Act; and on receipt of such security the Collector may deliver the goods from the control of the Customs.

Subject to subsection (3) of this section and to such conditions (if any) as may be prescribed, the deposit so made shall be returned to the person by whom it was made, or, as the case may require, the security shall be released, if—

Where in any case to which subsection (2) of this section applies—

sales tax shall be payable in respect of the goods on the amount by which their sale value, as assessed by the Collector at the time of their exportation or destruction, is less than their sale value, as ascertained in accordance with this Act, at the time of their importation.

For the purposes of subsection (3) of this section, the sale value of the goods at the time of their exportation or destruction shall be an amount equal to the sale value of the goods, as calculated pursuant to subsection (1) of section 21 of this Act, if they had been imported into New Zealand and entered therein for home consumption, otherwise than by a licensed wholesaler for subsequent sale by him, at the time of their exportation or, as the case may be, immediately prior to their destruction.

Where the Collector is satisfied that any goods have been shipped for export, or where any goods have been packed, for export, into a bulk cargo container in a Customs containerbase and the container has been secured to the satisfaction of the Collector, he may for the purposes of this section, if he thinks fit, treat them as having been exported.

If at the expiry of the period specified by or determined under this section any security has not been dealt with in accordance with subsection (2) of this section—

Regulations under this Act may prescribe the minimum amount of sales tax that need be collected on any goods; and any sales tax which, if assessed under this Act, would be less than the minimum so prescribed may, if the Collector thinks fit, be remitted.

Notwithstanding anything in this Act, where any sales tax which is payable in respect of any goods pursuant to subparagraph (i) of paragraph (a) of subsection (1) of section 12 of this Act is paid on or before the entry of the goods for home consumption, or where any sales tax which is payable in respect of any goods pursuant to paragraph (b) or paragraph (c) of the said subsection is paid not later than 28 days after the end of the month in which the goods were sold, the taxpayer shall be entitled—

Notwithstanding subsection (1) of this section, the Minister may, for reasons which, in his discretion, he thinks sufficient, allow the discount specified in the said subsection in respect of any sales tax paid after the expiration of the time within which the taxpayer was entitled to the discount.

Where for any reason the amount of any sales tax in respect of which a discount has been allowed is reduced, the discount allowed under subsection (1) of this section shall, where necessary, be adjusted accordingly.

Where any sales tax remains unpaid—

10 percent of the amount of the sales tax unpaid shall be added thereto by way of additional sales tax and shall be payable accordingly.

Notwithstanding subsection (1) of this section, the Minister may, for reasons which, in his discretion, he thinks sufficient, remit or refund the whole or any part of any additional sales tax imposed by that subsection.

Where for any reason the amount of any sales tax in respect of which additional sales tax has been imposed under subsection (1) of this section is amended, the additional sales tax shall, where necessary, be adjusted accordingly.

Where any goods manufactured in New Zealand, of a class or kind liable to excise duty and also to sales tax, are sold, otherwise than to a licensed wholesaler for resale by him, at a price that does not include the excise duty, sales tax (in addition to any sales tax otherwise payable on such goods) shall be payable thereon, at the time of the entry of such goods for home consumption, by the person entering those goods. For the purposes of any sales tax payable under this section the sale value on which the tax is assessed shall be deemed to be the amount of the excise duty paid or payable on the goods.

If the Collector has reason to believe that a taxpayer is about to leave New Zealand before any sales tax owing by him becomes payable in accordance with the foregoing provisions of this Act, the sales tax shall, if the Collector thinks fit, be payable on such earlier date as the Collector determines and gives notice to the taxpayer accordingly.

Where any sum is due and payable by a taxpayer for sales tax under this Act, the Comptroller may, by notice in writing (a copy of which shall be forwarded the taxpayer at his last place of address known to the Comptroller), require—

to pay to him forthwith, or within such time as the Comptroller allows, such money (not being salary or wages due or accruing due to the taxpayer) or so much thereof as is sufficient to pay the sum due and payable by the taxpayer as aforesaid.

Every person who fails or refuses to comply with a notice under this section shall be liable to a fine not exceeding $200.

All payments made pursuant to a notice under this section shall be deemed to be made on behalf of the taxpayer and with the authority of the taxpayer and of all other persons concerned.

Where the Minister is satisfied that the payment of any sales tax by a taxpayer would entail or has entailed serious hardship, the Minister may, in whole or in part,—

Every declaration made or other act done by an agent in the course of his agency in relation to the sale, manufacture, or importation of goods, or otherwise in relation to this Act, shall be deemed to have been made or done by his principal also, and the principal shall be liable accordingly to all sales tax or penalties imposed by this Act.

For the purposes of this section the knowledge and intent of the agent shall be imputed to the principal in addition to his own.

For the purposes of this section the agent of an agent shall be deemed to be also the agent of the principal.

When any person acts or assumes to act as the agent of any other person in relation to the sale, manufacture, or importation of goods, or otherwise in relation to this Act, he shall be liable to the same sales tax or penalties as if he were the principal for whom he so acts or assumes to act.

Where an agent for a principal absent from New Zealand has been required by the principal to wind up the business of his principal he shall, before taking any steps to wind up the business, notify the Collector for the district specified in the principal’s licence of his intention to do so, and shall set aside such sum out of the assets of the principal as appears to the Collector to be sufficient to provide for any sales tax that is or will become payable in respect of the business of the principal.

Every agent who fails to give notice to the Collector or fails to provide for payment of sales tax as required by this section commits an offence against this Act.

Where an effective resolution is passed or an order is made for the winding up of a company which is a wholesaler or a manufacturing retailer, the liquidator of the company shall, within 14 days thereafter, give notice thereof—

and shall, before disposing of any of the assets of the company, set aside such sum out of the assets as appears to the Collector to be sufficient to provide for any sales tax that is or will become payable in respect of the company:

Provided that the liquidator may convert any of the assets of the company to cash where this is necessary for the sole purpose of enabling him to set aside that sum.

The liquidator of any such company shall be liable for the payment out of the assets of the company of any sales tax that is or becomes payable in respect of the company, and if he fails to comply with any of the provisions of subsection (1) of this section, shall also be personally liable for the payment of such sales tax.

Where 2 or more persons are appointed liquidators or are required by law to carry out the winding up of any such company the obligations and liabilities attaching to a liquidator under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.

Nothing in this section shall restrict section 308 of the companies Act 1955, and the Collector may, where necessary, refund to the liquidator any sales tax paid by him out of the assets of the company in accordance with subsection (2) of this section.

Where a receiver is appointed of the property of a wholesaler or of a manufacturing retailer (such wholesaler or retailer hereinafter in this section referred to as the taxpayer), the receiver shall, within 14 days after his appointment, give notice thereof—

and shall, before disposing of any of the assets of the taxpayer, set aside out of the assets such sum as appears to the Collector to be sufficient to provide for any sales tax that is payable by the taxpayer and any sales tax that will become payable in respect of goods that have been sold by the taxpayer before the appointment of the receiver:

Provided that the receiver may convert any of the assets of the taxpayer to cash where this is necessary for the sole purpose of enabling him to set aside that sum.

The person appointed a receiver as aforesaid shall be liable for the payment out of the assets of the taxpayer of any sales tax that is or thereafter becomes payable as aforesaid, and, if he fails to comply with any of the provisions of subsection (1) of this section, shall also be personally liable for the payment of such sales tax.

Where 2 or more persons are appointed receivers of the property of any taxpayer as aforesaid, the obligations and liabilities attaching to a receiver under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.

Where, at the time of a taxpayer’s death, he has not paid the whole of the sales tax theretofore owing by him, the Collector shall have the same powers and remedies for the assessment and recovery of sales tax from the executors or administrators of the taxpayer as he would have had against the taxpayer if he were alive.

The amount of sales tax owing by the taxpayer as aforesaid shall until payment be a charge on all the taxpayer’s estate in the hands of the executors or administrators.

The executors or administrators shall furnish such of the returns required by this Act as have not been made by the taxpayer, and such other returns and information as the Collector may require.

Where administration of the estate of any deceased taxpayer has not been granted within 6 months of his death, the Collector may assess the sales tax owing by the deceased at the date of his death at such sum as he thinks proper.

The Collector shall give notice of the assessment by advertisement published at least twice in such newspaper or newspapers as he thinks fit.

Any person claiming an interest in the estate of any deceased taxpayer may, within 42 days after the first publication of the notice of the assessment, post to or lodge with the Collector an appeal in writing against the assessment, stating fully and in detail the grounds on which he relies, and the provisions of this Act relating to appeals to the Minister and refunds of sales tax shall, with all necessary modifications, apply in relation to the appeal as if that person were the taxpayer.

Subject to any amendment of the assessment by the Minister or by a Court, the assessment so made shall be conclusive evidence of the indebtedness of the deceased taxpayer to the Crown.

At any time after the making of an assessment under this section, the Comptroller may issue a warrant of distress in the form in the Second Schedule to this Act under the seal of the Customs authorising and requiring any member of the police or any other person named therein to levy the amount of sales tax owing by the deceased, and also the expenses of the execution, by distress and sale of the goods and chattels of the deceased.

Upon the issue of the warrant the person so authorised shall have the power to levy such amount and expenses accordingly.

Notwithstanding anything in any other provision of this section, if at any time administration of the estate of the deceased is granted to any person, that person may, within 42 days after the date of the grant, lodge an appeal against the assessment, stating fully and in detail the grounds on which he relies, and the provisions of this Act relating to appeals to the Minister and refunds of sales tax shall, with all necessary modifications, apply in relation to the appeal as if that person were the taxpayer.

In this section the term “administration” has the same meaning as in the Administration Act 1969.

A licensed wholesaler or a licensed manufacturing retailer, as the case may be, shall, in the return furnished by him in accordance with section 29 of this Act, be entitled to deduct from the sales tax payable by him for the month to which the return relates the amount of any sales tax paid by him on goods purchased for resale or for use by him as materials in the manufacture of goods for sale.

Where the Collector is satisfied that the owner of any taxable goods manufactured by a contractor has paid any sales tax on any materials supplied by him to the contractor for use in such manufacture, the Collector may refund to the owner the amount of such sales tax.

The amount that may be deducted under subsection (1) of this section or, as the case may be, refunded under subsection (2) of this section shall be the actual amount of sales tax originally paid or to be paid by a wholesaler, manufacturing retailer, importer, or owner in respect of such goods or materials, together with the amount of any discount lawfully deductible from such sales tax on payment thereof, but excluding any additional sales tax added thereto by reason of late payment under section 37 of this Act.

If in the case of any return referred to in this section the amount of the deduction made in accordance with this section exceeds the amount of the sales tax that would have been payable in accordance with the return if the deduction had not been made, the amount of the excess may, at the option of the Collector, either be paid to the taxpayer or be retained by the Collector and applied towards payment of any sales tax that is for the time being payable or may at any time become payable by the taxpayer.

For the purposes of section 49 of this Act it shall be sufficient evidence that sales tax has been or is to be paid by the seller of any taxable goods if the seller, in any invoice delivered or sent by him to the wholesaler or manufacturing retailer, states that sales tax has been paid or is to be paid by the seller, and the amount thereof.

Every person who in any invoice as aforesaid makes any erroneous statement as to the payment of sales tax shall be guilty of an offence against this Act and shall be liable to the same penalties as if he had attempted to obtain a refund of sales tax by means of an erroneous or defective written statement.

If in relation to this Act any dispute arises as to the materials used in the manufacture or repair of any goods, it shall be determined by the Minister in such manner as he thinks just, and his decision shall be final.

In such cases and under such conditions as may be prescribed, the Collector may refund the sales tax paid on any materials used by any person in the manufacture or repair of non-taxable goods.

At any time within 1 year after the payment of any sum by way of sales tax the person by whom payment was so made may institute proceedings against the Crown for a refund of such sales tax, or of any part thereof, on the ground that the sales tax was not lawfully chargeable or was charged in excess, and whether the error alleged is one of fact or of law.

Nothing in this section shall be so construed as to entitle any person to take proceedings for a refund of sales tax on any ground on which the determination of the Minister is made final by this Act.

If the Comptroller is satisfied that any sales tax has been paid in error, whether of law or fact, he may refund it—

If in any case, after any agreement is made, whether in New Zealand or elsewhere, for the sale of goods, the Comptroller has authority to make a refund in respect of such goods, he may, before making the refund, require the production of evidence to his satisfaction that the applicant has remitted to the buyer of the goods the amount of the refund.

All money refunded in error, whether of fact or of law, by the Comptroller or any Collector shall be recoverable by action at the suit of the Crown at any time within 3 years after the payment thereof, or without limit of time if the refund has been obtained by fraud.

Where a new motor cycle, being a motor cycle within the meaning of the Transport Act 1962, is purchased by any person who—

the Collector may, subject to such conditions as the Minister may impose (either generally or in any particular case), refund to that person the amount of any sales tax paid on that motor cycle.

Any refund made under subsection (1) of this section may be made—

Drawbacks of sales tax paid on goods exported from New Zealand may, subject to regulations under this Act, be allowed under the like conditions and restrictions as are applicable to drawbacks of duty under the Customs Act 1966.

A Collector shall have the right to require and take securities for payment of sales tax and generally for compliance with this Act and for the protection of the revenue payable under this Act, and, pending the giving of the required security, he may refuse to issue any licence or may suspend any licence, or may refuse to do any other act in the execution of his office in relation to any matter in respect of which the security is required. During the period of any such suspension the holder of the licence shall be deemed to be unlicensed.

Any security under this Act may, as required by the Collector, be by bond (with or without sureties) or guarantee to Her Majesty the Queen, or by a deposit of cash, or by all or any of those methods, to the satisfaction of the Collector.

Any such security may be given either in relation to any particular transaction, or generally with respect to any class of transactions, or to all transactions, and for such period and amount as the Collector thinks fit, and under such conditions as to forfeiture, penalty, or otherwise as the Minister may direct.

Any bond or security entered into or given under this Act by a minor (otherwise than as a surety or guarantor) shall have the same force, effect, and validity as if that person had been of full age.

Any security required or given under this Act may, with the consent of the Collector, be taken with respect to matters arising under the Customs Act 1966 in addition to matters arising under this Act.

If at any time the Collector is dissatisfied with the sufficiency of any security, he may require a new security in its place, or in addition thereto; and, if the new security is not given, he may suspend any licence or may refuse to issue any licence or to do any other act in the execution of his office in relation to any matter in respect of which the new security is required. During the period of any such suspension the holder of the licence shall be deemed to be unlicensed.

The Collector may question any person as to the particulars shown in any return delivered to him by a taxpayer in accordance with this Act, and may, if he thinks fit, require from the taxpayer proof by declaration or by the production of records (in addition to any declaration or records otherwise required by this Act) of the correctness of the return.

If any taxpayer refuses or fails without reasonable cause to make any such declaration or to produce such records he shall be liable to a fine not exceeding $100 or the amount of the sale value of the goods in respect of which the return is made, whichever sum is the greater.

Where any question has arisen under this Act, the Collector may, by order under his hand and the seal of the Customs, require any person (including any officer employed in or in connection with any Government department)—

An order under this section may be directed to any corporation, public authority, or local authority, or to any member, officer, or servant of any corporation, public authority, or local authority.

Any person who fails or refuses to comply with any order made under this section or, on being so questioned, fails or refuses to answer any question put to him, or to answer any such question in writing if so required by the Collector, or answers any such question incorrectly, commits an offence and shall be liable to a fine not exceeding $400.

The Collector may impound or retain any records presented in connection with any return or required to be produced under this Act; but the person otherwise entitled to the records shall, where practicable, be entitled in its place to a copy certified as correct by the Collector under the seal of the Customs, and the copy so certified shall be received in all Courts as evidence in place of the original.

The Comptroller may grant a sales tax warrant in the form in the Third Schedule to this Act and under the seal of the Customs to any officer, and such warrant, unless sooner revoked by the Comptroller, shall remain in force so long as the person to whom it has been so granted remains an officer, whether in the same capacity or not.

Subject to subsection (3) of this section, any officer having with him a sales tax warrant granted to him under this Act may at any time in the day or night and on any day of the week enter into, by force if need be, and search any house, building, premises, or place in which he has reasonable cause to suspect that there are any goods on which any sales tax has become due and payable and is unpaid, or any goods in respect of which any offence has been committed against this Act, or any records relating to any such goods, or any records containing information that may lead to the recovery of any money under this Act, and may on any such entry break open and search any boxes, receptacles, packages, or places in which any such goods or records may be or may be supposed to be.

On each occasion on which any officer proposes to use his warrant for the purposes of this section he shall first obtain the permission of the Collector, who shall not grant permission unless he is satisfied that such reasonable cause as aforesaid exists.

Any officer so acting under a sales tax warrant may take with him and have the assistance of any member of the Police and such other assistants as he thinks necessary.

Any officer so acting under a sales tax warrant shall show his warrant on demand to the occupier of the house, building, premises, or place which he so enters or proposes to enter.

No officer or other person lawfully so entering in pursuance of any such sales tax warrant shall be deemed to be a trespasser by relation by reason of any act done by him after entry.

When any entry has been so made, any officer may take copies of or extracts from any such records; and in all Courts and in all proceedings such copies or extracts, if certified by an officer under the seal of the Customs, shall be received as evidence instead of the originals.

Every person who obstructs an officer, a member of the Police, or other authorised person in the exercise of any right of search or other right under this section or under a sales tax warrant commits an offence and shall be liable to a fine not exceeding $400 or to imprisonment for a term not exceeding 3 months, or to both.

Every person who contravenes any provision of this Act, or does any other act, with intent to defraud the revenue—

or who conspires with any other person (whether that other person is in New Zealand or not) so to defraud the revenue in relation to any goods, commits an offence and shall be liable to a fine not exceeding $400 or 3 times the sale value of those goods whichever sum is the greater.

Every person who for the purposes of this Act makes any return which is erroneous or defective in any particular commits an offence and shall be liable to a fine not exceeding $200 or 3 times the amount of any deficient sales tax, whichever sum is the greater.

For the purposes of this section—

Every person who obtains any drawback, refund, or remission of sales tax by means of any erroneous or defective declaration or written statement, or by producing to any officer any declaration or any records which are not genuine or which are in any respect erroneous or defective, commits an offence and shall be liable to a fine not exceeding $200 or 3 times the amount of that drawback, refund, or remission, whichever sum is the greater.

Every person who makes any declaration under this Act which is erroneous in any particular commits an offence and shall be liable to a fine not exceeding $200.

Every person who knowingly makes any false declaration under this Act commits an offence and shall be liable on conviction on indictment to imprisonment for a term not exceeding 2 years.

Every person commits an offence against this Act who, in respect of the sale of any goods, delivers or sends to any other person any invoice or statement which shows any amount as paid or payable by way of sales tax (whether charged to the purchaser or not)—

Any attempt to commit an offence against this Act shall be an offence punishable in like manner as if the offence so attempted had been actually committed.

If a body corporate commits an offence against this Act, every director, manager, secretary, or other similar officer of the body corporate, and every person purporting to act in any such capacity, shall also be guilty of that offence if the act or omission constituting the offence occurred with his knowledge and consent.

Except where this Act otherwise provides, every offence against this Act, or against any regulations made under this Act, shall be punishable on summary conviction.

Notwithstanding anything in the Summary Proceedings Act 1957, any information for an offence against this Act may be laid at any time within 10 years after the date of the offence.

Every information for an offence against this Act shall be laid by a Collector.

Every person who commits an offence against this Act for which no other penalty is provided shall be liable to a fine not exceeding $200.

Any person who is convicted summarily of an offence against this Act that is punishable by a fine and who has within 2 years before the conviction been convicted of the like offence or of any other offence against this Act or any other of the Customs Acts, may, if the convicting Court thinks fit, be sentenced to imprisonment for a period not exceeding 3 months, instead of, or in addition to, being sentenced to pay a fine.

Any member of the Police or any officer who has reasonable cause to suspect that any person has committed any offence against this Act with intent to defraud the revenue, and is about to leave New Zealand, may arrest that person without warrant.

In any proceedings under this Act instituted by or on behalf of or against the Crown (other than a prosecution for an indictable offence) every allegation made on behalf of the Crown in any statement of claim, statement of defence, plea, or information, shall be presumed to be true unless the contrary is proved.

The aforesaid presumption shall not be excluded by the fact that evidence is produced on behalf of the Crown in support of any such allegation.

For the purposes of this section a summary prosecution for an offence against this Act shall be deemed to be a proceeding instituted on behalf of the Crown.

For the purposes of this section every proceeding instituted by or against the Crown in which any question arises as to the rights, powers, obligations, or liabilities of the Crown or any other person under this Act shall be deemed to be a proceeding under this Act.

The provisions of this section shall extend and apply to proceedings in which the existence of an intent to defraud the revenue is in issue.

Subject to subsection (2) of this section, every wholesaler and every manufacturing retailer shall keep sufficient records to enable his liability for sales tax to be readily ascertained by the Collector, and shall retain all such records so kept after the commencement of this Act and all records relating to his business as a wholesaler or as a manufacturing retailer in existence at that date for a period of at least 7 years after the completion of the transactions, acts, or operations to which they relate.

This section shall not require the retention of any records—

Any notice required by this Act to be given by the Comptroller or by any Collector to any person may be—

Any notice sent by post to any person shall be deemed to have been received by him when in the normal course of post it would be delivered.

The Governor-General may from time to time by Order in Council make regulations for all or any of the following purposes:

Without limiting the Acts Interpretation Act 1924, no Order in Council or regulation under this Act shall be invalid because it leaves any matter to the discretion of the Minister or of any other person, or because it authorises the Minister or any other person to give any consent or to issue any licence, permit, or other instrument on or subject to conditions to be imposed or approved by the Minister.

The Motor Spirits Duty Act 1961 is hereby consequentially amended—

The Customs Act 1966 is hereby consequentially amended by repealing paragraph (e) of subsection (1) of section 3, and substituting the following paragraph:

The enactments specified in the Fourth Schedule to this Act are hereby repealed.

The following Orders in Council are hereby revoked:

Without limiting the provisions of the Acts Interpretation Act 1924, where, under the authority of any enactment hereby repealed, or under the authority of any regulation made under any such enactment, any appointment or any act of authority or any other thing whatsoever has been made or done by the Governor-General or the Minister or the Comptroller or any other person, and that appointment, act of authority, or thing is subsisting or in force at the commencement of this Act and could have been made or done under any substantially corresponding provision of this Act (in this subsection referred to as the corresponding provision) by any person other than the one specified in the said enactment or regulation, or in any manner other than that so specified, it shall continue and have effect as if it had been made or done under the corresponding provision by the person or in the manner specified in the corresponding provision, and as if the corresponding provision had been in force when it was made or done.