Sales Tax Amendment Act 1986
Sales Tax Amendment Act 1986
Checking for alerts... Loading...
Sales Tax Amendment Act 1986
Sales Tax Amendment Act 1986
Public Act |
1986 No 38 |
|
Date of assent |
1 August 1986 |
|
Contents
An Act to amend the Sales Tax Act 1974
BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:
1 Short Title and commencement
(1)
This Act may be cited as the Sales Tax Amendment Act 1986, and shall be read together with and deemed part of the Sales Tax Act 1974 (hereinafter referred to as the principal Act).
(2)
This Act shall come into force on the 1st day of August 1986.
2 Rates of sales tax
(1)
The principal Act is hereby amended by repealing the First Schedule (as substituted by section 15 of the Customs Acts Amendment Act 1982 and amended by section 39 of the Customs Acts Amendment Act (No. 2) 1983 and section 7 of the Customs Acts Amendment Act 1984), and substituting the new First Schedule set out in the Schedule to this Act.
(2)
The following enactments are hereby consequentially repealed:
(a)
Section 15 of the Customs Acts Amendment Act 1982 and the Fourth Schedule thereto:
(b)
Section 39 of the Customs Acts Amendment Act (No. 2) 1983:
(c)
Section 7 of the Customs Acts Amendment Act 1984 and the Third Schedule thereto.
(3)
The Sales Tax Rates Modification Order 1986 is hereby consequentially revoked.
Schedule New First Schedule to Sales Tax Act 1974
Section 2
“First Schedule Rates of Sales Tax
Part A1—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 105 Percent of Their Sale Value
1.
Cigars, cheroots, cigarillos, cigarettes, snuff, cigarette and pipe tobacco, and other manufactured tobacco classified within heading 24.02 of the Customs Tariff, but excluding tobacco extracts and essences; cigarette papers; filter tips or tipping for cigarettes.
A2—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 40 Percent of Their Sale Value
1.
Fermented beverages, whether flavoured or not, containing more than 14 percent volume of alcohol, classified within heading 22.07 of the Customs Tariff, fortified by the addition of spirits or any substance containing spirit.
Part B—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 30 Percent of Their Sale Value
1.
Motorcars and motor vehicles other than those to which Part C or Part D of this Schedule applies.
Part C—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 20 Percent of Their Sale Value
1.
Air-conditioning units of a kind classified within heading 84.12 or heading 84.59 of the Customs Tariff and that incorporate a refrigerating unit.
2.
Air fresheners.
3.
Apparatus and equipment of a kind used in photographic or cinematographic laboratories; film measuring apparatus and footage counters; shearing and cutting machines (including guillotines) peculiar to use in photography.
4.
Automatic vending machines classified in heading 84.58 of the Customs Tariff.
5.
Cameras; photographic flashlight apparatus; camera stands, tripods, and other parts and accessories for use with cameras or photographic flashlight apparatus.
6.
Cinematograph and other image projectors, and parts and accessories therefor.
7.
Clothes driers, airers, hydro-extractors, and accessories, domestic type only.
8.
Cufflinks, studs, tie-slides, tie-tacks, and similar accessories.
9.
Firearms, ammunition, explosives, and fireworks.
10.
Gramophones, dictating machines, and other sound recorders and reproducers, including record players and tape decks, with or without sound heads, television image and sound recorders and reproducers, magnetic, being all goods classified within heading 92.11 of the Customs Tariff and parts and accessories for such apparatus.
11.
Jewellery of all kinds, pearls, and precious and semi-precious stones.
12.
Microphones and stands therefor, loudspeakers, audio-frequency electric amplifiers, being all goods classified within heading 85.14 of the Customs Tariff, and parts and accessories for such apparatus.
13.
Motorcycles, being all goods classified within heading 87.09 of the Customs Tariff.
14.
Office machines, being all goods classified within heading 84.51 or heading 84.52 or heading 84.54 of the Customs Tariff (but not including cash registers incorporating a calculating device, being goods classified within heading 84.52 of the Customs Tariff, and parts and accessories thereof), photocopying and thermocopying apparatus classified within heading 90.10 of the Customs Tariff, and parts and accessories for such machines and apparatus.
15.
Radio broadcast and television broadcast reception apparatus classified within heading 85.15 of the Customs Tariff and parts and accessories for such apparatus.
16.
Refracting telescopes (binocular), prismatic or not.
17.
Sensitised unexposed photographic film, photographic plates, or similar photographic material, whether or not in combination with other materials.
18.
Smokers’ lighters.
19.
Stationery.
20.
Stereoscopes.
21.
Thermometers, barometers, and hygrometers, other than those designed for industrial, scientific, or clinical use.
22.
Trailers, other than those specified in Part D of this Schedule.
23.
Travel goods, shopping bags, handbags, satchels, wallets, purses, and the like.
24.
Watches, clocks, and parts thereof.
25.
All other goods, being goods not subject to any other rate of sales tax.
Part D—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 10 Percent of Their Sale Value
Identifiable Parts—No item in this Part shall apply to motor vehicle engines or to parts and accessories suited for use on motor vehicles, caravans, or trailers and trailing unit portions of articulated motor vehicles, or to accessories for ships and other such vessels.
1.
Aircraft.
2.
All goods classified in Chapter 84 of the Customs Tariff and identifiable parts thereof, other than those goods specified in Parts Al to C or Parts E to P of this Schedule.
3.
Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, being all goods classified within heading 84.53 of the Customs Tariff.
4.
Boilers and radiators for central heating, not electrically heated, of iron or steel, air heaters and hot air distributors (including those which can also distribute cool or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, of iron or steel, being all goods classified in heading 73.37 of the Customs Tariff, and identifiable parts thereof.
5.
Book-ends.
6.
Brushes (except tooth and dental plate brushes), brooms, and mops of any material.
7.
Candlesticks, candelabra and similar articles of any material.
8.
Caravans, being of the motor vehicle trailer type, fitted with accommodation for permanent or temporary human occupation.
9.
Cash registers incorporating a calculating device, being goods classified within heading 84.52 of the Customs Tariff.
10.
Combs and hair slides.
11.
Electrical hairdressing appliances, electric smoothing irons, electrothermic machines and appliances for domestic use, and electric heating resistors classified in heading 85.12 of the Customs Tariff, and identifiable parts thereof.
12.
Household utensils, articles and appliances of a kind commonly used for domestic purposes and identifiable parts thereof, but not including goods specified in Parts Al to C or Parts E to P of this Schedule.
13.
Industrial and laboratory electric furnaces, ovens, and induction and dielectric heating equipment, electric welding, brazing, and soldering machines and apparatus, and similar electric machines and apparatus for cutting, being all goods classified in heading 85.11 of the Customs Tariff, and identifiable parts thereof.
14.
Instantaneous or storage water heaters and immersion heaters, space heating apparatus classified in heading 85.12 of the Customs Tariff, and identifiable parts thereof.
15.
Laundry bleaches, starches, soaps, and washing and cleansing preparations other than those specially prepared for use in manufacturing processes and those determined by the Minister as being specially prepared for agricultural or industrial use.
16.
Lawn and grass mowers, power-driven and other, and identifiable parts thereof.
17.
Machinery and mechanical appliances being goods of headings 85.06 and 85.07 of the Customs Tariff, and identifiable parts thereof.
18.
Motor vehicles having a manufacturer’s rated gross vehicle weight exceeding 3.5 tonnes.
19.
Picnic hampers, baskets, viz., laundry, bread, fruit, wine, and similar articles of any material, with or without handles, and identifiable parts thereof, but excluding shopping baskets and the like.
20.
Polishes and goods classified in heading 34.05 of the Customs Tariff.
21.
Rubbish and waste-paper containers, domestic and office types.
22.
Sandpaper, emery paper, millstones, grindstones, and hand-polishing stones, being all goods classified in headings 68.04, 68.05, and 68.06 of the Customs Tariff, including similar articles of other materials classified elsewhere.
23.
Shaving creams, tooth pastes, and similar denture cleansers.
24.
Ships and other vessels, including parts or trailers for ships and other vessels.
25.
Statuettes, vases, and ornaments and identifiable parts thereof.
26.
Thermostats and identifiable parts thereof.
27.
Tool boxes and tool bags of any material, with or without handles, butchers’ pouches, and tool holders, being belts with pouches for tools, etc.
28.
Tools for working in the hand, with self-contained electric motors, being all goods classified in heading 85.05 of the Customs Tariff, including all parts and accessories therefor.
29.
Tools, implements, cutlery, spoons, and forks of base metal, being all goods of Chapter 82 of the Customs Tariff, including similar articles of other materials classified elsewhere.
30.
Trailers for motor vehicles, having a manufacturer’s rated gross vehicle weight exceeding 3.5 tonnes.
31.
Trailing unit portions of articulated motor vehicles.
32.
Wheelbarrows, shopping and laundry trundlers, and identifiable parts thereof.
33.
Such other goods (not being goods specified in Parts Al to C and E to P of this Schedule) as may from time to time be determined by the Minister and subject to such conditions as the Minister may prescribe.
Part E—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of $2.16 Per Litre
1.
Wines, vermouths, and other fermented beverages, whether flavoured or not, containing more than 14 percent volume of alcohol, classified within heading 22.05 or heading 22.06 of the Customs Tariff, fortified by the addition of spirits or any substance containing spirit.
Part F—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of $1.32 Per Litre
1.
Wines, vermouths, and other fermented beverages classified within heading 22.05 or heading 22.06 of the Customs Tariff, other than those specified in Part E of this Schedule.
Part G—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of $2.40 Per Litre
1.
Bitters; and spirits containing not more than 23 percent volume of alcohol, classified within item 22.09.011 or item 22.09.052 of the Customs Tariff.
Part H—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of $5.01 Per Litre
1.
Gin, geneva, schnapps, and vodka.
Part I—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of $7.47 Per Litre
1.
All spirituous beverages classified within heading 22.09 of the Customs Tariff (other than gin, geneva, schnapps, vodka, bitters, and spirits containing not more than 23 percent volume of alcohol classified within item 22.09.011 or item 22.09.052 of the Customs Tariff).
Part J—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 7.2 Cents Per Litre
1.
Diesel oil, being a distillate fuel classified within heading 27.10 of the Customs Tariff, not including marine diesel oil falling within Part K of this Schedule or oils to which Part L or Part N of this Schedule applies.
Part K—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 5.8 Cents Per Litre
1.
Marine diesel oil, being a distillate fuel classified within heading 27.10 of the Customs Tariff, not including diesel oil falling within Part J of this Schedule or oils to which Part L or Part N of this Schedule applies.
Part L—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 8.0 Cents Per Litre
1.
Kerosene classified within item 27.10.041 or item 27.10.049 of the Customs Tariff, not including kerosene to which Part M of this Schedule applies.
2.
Oil classified within heading 27.10 of the Customs Tariff, being a blend of diesel oil and kerosene put up for sale or use as a home-heating oil.
Part M—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 7.2 Cents Per Litre
1.
Jet fuel, both kerosene and spirit type classified within item 27.10.041 or item 27.10.049 of the Customs Tariff.
Part N—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 5.0 Cents Per Litre
1.
Petroleum oils and preparations (being all goods classified within heading 27.10 of the Customs Tariff), not including lubricating preparations or hydraulic oils or oils to which Part J or Part K or Part L or Part M of this Schedule applies.
Part O—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of $2.59 Per Gigajoule
1.
Natural gas.
Part P—Goods Which, if Not Exempt from Sales Tax, are Subject to Sales Tax at the Rate of 6.86 Cents Per Litre
1.
Liquefied petroleum gas.”
This Act is administered in the Customs Department.
"Related Legislation
"Related Legislation
"Related Legislation
Versions
Sales Tax Amendment Act 1986
RSS feed link copied, you can now paste this link into your feed reader.