FORMS AVAILABLE

New Zealand Herald, Volume LXX, Issue 21454, 30 March 1933, Page 10

FORMS AVAILABLE

LICENCE APPLICATIONS

SUPPLIES IN AUCKLAND REQUIREMENTS OF THE ACT Supplies of the first group of forms to bo issued in connection with the sales tax legislation reached Auckland yesterdrfy. They aro the forms in which applications for licences will bo mado by wholesalers and manufacturing retailors. When the forms are returned to tho Customs Department, complotod, licences will bo issued. The forms are in no sense complicated. Tho applicant is required to state the nature of his business and the place or places where his business is conducted. In the caso of a wholesaler who has previously been carrying on business the form requires the applicant to state the proportion of tho total sales of goods of a kind liable to sales tax made by him by wholesale during tho preceding financial year. In the case of firms whose accounting period docs not coincide with the calendar months, provision is made in tho forms for the nomination of a different monthly accounting period. Definition of Wholesaler In tho caso of firms beneficially or financially interested in tho business of any person, firm or company to whom goods are sold or proposed to be sold, applicants are required to furnish details of the names of those firms and tho nature of their own interest. A wholesaler means a person (not being a licensed manufacturing retailer) who, whether exclusively or not, engages in the sale of goods by wholesale or who, whether exclusively or not, sells goods to a retailer. The term includes a manufacturer who is not a licensed manufacturing retailer. The latter is defined as a retailer who manufactures goods for sale. Applications for Licences The collector of Mr. J. Mcintosh, said yesterday that 6ince the sales tax was imposed on February 9 the tax had been collected at the wharf on goods imported by retailers affected by the legislation. When the legislation was operating normally, returns would require to be made and tho tax paid not later than 2)3 days after the end of the month. For convenience the returns made up for the month of March would include the period from February 9 to March 31. Regulations dealing with the licensing of wholesalers and manufacturing retailers were issued in Wellington yesterday. It was explained by the Minister of Finance, the Rt. Hon. J. G. Coates, earlier in the week that an unforeseen delay had occurred in that connection, and that no action would be taken by the Government merely because persons had not been duly licensed, provided that applications for licences were received by the collectors within 21 days of the gazetting of the regulations.