SALES TAX REFUNDS.

Auckland Star, Volume LXIV, Issue 205, 31 August 1933, Page 8

SALES TAX REFUNDS.

UNDECIDED POINTS. Owing to anomalies arising out of the administration of the sales tax there has been much correspondence during the past four months between the Auckland Chamber of Commerce and the Minister of Customs. The council of the chamber pointed out that no provision had been made for a refund of sales tax on "sales" that had become bad debts. A portion of the Australian Commonwealth Sales Tax Amendment Act was quoted for the guidance of the Government.

A communication from the Minister fo April 13 stated that with regard to the deduction by retailers of 5 per cent of the amount of the sales tax when paying accounts to the wholesaler, it was understood that a case was pending in the Courts involving a settlement of the question. Two months later the case was still pending, and the Minister was not prepared to make a pronouncement until the case had been heard. The urgency of the matter has been stressed continually, however, but no interpretation of the Act has been forthcoming. It was decided to-day to ask the Minister of Customs to bring down amending legislation to clarify (but not retrospect tively) the position that has arisen. It is considered by the council that the benefit of this allowance should accrue only to the person by whom the tax is , paid in the first instance. j