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Manufactured Goods Tax Act 1964

NIUE LAWS
LEGISLATION AS AT DECEMBER 2006

MANUFACTURED GOODS TAX ACT 1964

1964/21 – 2 June 1964

PART 1
PRELIMINARY

1 Short title

2 Interpretation

3 Recovery of tax

PART 2
TAX ON IMPORTED GOODS

4 Rates of tax payable

5 Payment

6 Personal effects exempted

7 Refunds

PART 3
TAX ON GOODS MANUFACTURED IN NIUE

8 Tax imposed

9 Refunds

PART 4
MISCELLANEOUS PROVISIONS

10 Rules or regulations

10A New Zealand Representative Act 1981

11 [Spent]

SCHEDULE

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To provide for the imposition and collection of a tax on certain goods imported into, or manufactured in Niue

PART 1
PRELIMINARY

1 Short title

This is the Manufactured Goods Tax Act 1964.

2 Interpretation

In this Act –

"current domestic value" has the same meaning as in the Customs Act 1966;

"goods" means movable personal property of all kinds;

"motor vehicle" means a vehicle which is drawn or propelled by mechanical power, but does not include –

(a) A tractor within the meaning of the Transport Act 1965;

(b) Any bulldozer, earth-scraper, earth-removing machine, earth-dumper, mobile crane or otherwise, or any other similar machine; or

(c) Any agricultural implement;

"value" in relation to goods, means –

(a) For the purposes of Part 2, their current domestic value; and

(b) For the purposes of Part 3 the cost of their production as ascertained by the Treasurer by reference to such accounting records as may be required to be kept by manufacturers by regulations made under this Act.

3 Recovery of tax

(1) Tax payable under this Act (including any penalty charged under subsection (2), shall constitute a debt due to the Government and shall be recoverable as such at suit of the Treasurer.

(2) If default is made in the payment of any tax payable under this Act the person making default shall be chargeable by way of penalty with additional tax equivalent to 50 per cent of the amount of tax in respect of which default was made.

PART 2
TAX ON IMPORTED GOODS

4 Rates of tax payable

(1) There shall be payable on all goods imported into Niue of the kind named in the Schedule a tax at the respective rates set out in it.

(2) The tax hereby imposed shall be payable on the sum of the value of such goods and the amount of Customs duty payable on such goods.

5 Payment

Tax payable under this Part shall be paid to the Treasurer by the importer of the goods before the entry of such goods is passed by the Revenue Manager.

6 Personal effects exempted

(1) In this section –

"motor car", "motor cycle", "power cycle", "taxicab", "tractor", "trade motor" and "trailer" have the meanings attributed to them respectively by section 3(1) of the Transport Act 1965;

"personal effects" means and includes any personal effects, personal clothing, personal baggage, household goods, domestic chattels or private motor vehicle;

"private motor vehicle" means any motor car, motor cycle, power cycle or trailer, but does not include any taxicab, tractor or trade motor.

(2) Subject to subsection (3), nothing in this Act shall apply to any personal effects owned by any person at the date of that person’s arrival in Niue, and also owned by such person at the date of the import of the personal effects in Niue, and also imported in Niue –

(a) During the period of 3 months immediately prior to that person’s arrival in Niue; or

(b) Upon that person’s arrival in Niue; or

(c) During the period of 3 months immediately after that person’s arrival in Niue; and

neither sold, nor bartered, nor given way, nor otherwise disposed of by such person during the period of one year immediately after the import of such personal effects into Niue.

(3) Where, under subsection (2) any private motor vehicle has not been taxed under this Act and where, during the period of 5 years immediately after the import of such vehicle into Niue, such vehicle is used or converted for use as a taxicab, tractor or trade motor, then tax shall, under this Act, be paid, by the owner of the vehicle at the time when it is first so used or first so converted, on the value of it immediately before it was first so used or first so converted or immediately after it was first so used or first so converted, whichever is the higher, as if the vehicle had then been imported into Niue.

(4) Tax on any private motor vehicle referred to in subsection (3) shall, under this Act, be payable once only.

(5) Where any private motor vehicle is hired out for money, or for any other reward or other valuable consideration, for a period of at least 3 months or for periods which in the aggregate, amount to a period of at least 3 months then, on the completion of such period of 3 months the vehicle shall, for the purposes of subsection (2) be deemed to have been disposed of by the person who imported the vehicle into Niue and shall, for the purposes of subsection (3), be deemed to have been converted for use as a trade motor.

(6) (a) The value at any particular time of any personal chattels or vehicle to which this section relates shall, for all or any of the purposes of this section, be assessed by the Revenue Manager.

(b) Any person interested who considers that any such assessment of value is excessive may, at any time within a period of 3 months after the date of issuing of any demand for payment of tax based on such assessment, appeal to the Court against the assessment and, after hearing any such appeal, the Court may either confirm the assessment or, if it thinks that the assessment is excessive, reduce the amount of it to a sum which it thinks proper and such demand for payment of tax shall be deemed to have been modified accordingly.

(c) The judgment of the Court on any such appeal shall be final.

7 Refunds

The amount of any tax paid under this Part by an importer may be refunded upon application to the Treasurer if the goods on which the tax has been paid have not been used or sold and the Treasurer is satisfied that they have been exported from Niue.

PART 3
TAX ON GOODS MANUFACTURED IN NIUE

8 Tax imposed

The tax imposed on goods by Part 2 shall also be payable on the value (as defined in this Act) of all such goods as are manufactured in Niue and shall be paid to the Treasurer by the manufacturer before such goods are offered for sale.

9 Refunds

The amount of any tax paid under this Part by a manufacturer may be refunded upon application to the Treasurer if the goods on which the tax has been paid have not been used or sold and are surrendered if so required by the Treasurer to the Revenue Manager for destruction.

PART 4
MISCELLANEOUS PROVISIONS

10 Rules or regulations

Cabinet may make such regulations as it may consider necessary for the proper application or enforcement of this Act.

10A New Zealand Representative Act 1981

The provisions of this Act shall not apply to any person entitled to privileges and immunities under the New Zealand Representative Act 1981.

11 [Spent]

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SCHEDULE