Sales Tax Ruling
ST 2372W - Notice of Withdrawal
Sales tax: bicycle helmets
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Ruling ST 2372 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2372 explains that although motorcyclists and cyclists helmets are worn for protective purposes they remain clothes for human wear. Subitem 120(1) of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 is not restricted to clothes made from textile materials. It extends to clothes made from any material whatsoever. It follows that all motorcyclist and cyclist helmets, irrespective of the material they are made from and whether they are for professional use or pleasure use, are exempt from sales tax under subitem 120(1).
2. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
3. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
23 May 2007