Sales Tax Bulletin - No. 41

STB 41

Rates of sales tax on various goods

Date of Issue: 3 April 2000


Valid from 3 April 2000

Produced by the Withholding & Indirect Taxes Program of the Australian Taxation Office.

About this Bulletin

Sales tax will be replaced from 1 July 2000 by the goods and services tax (GST). Many goods currently taxed under the different rates of wholesale sales tax will be taxed at 10% under GST.

Retailers and service providers holding stocks of new goods for sale that have incurred sales tax, may be able to claim a special GST credit for the sales tax paid on their stock.

To claim the special GST credit, you will need to know how much sales tax you have paid on the goods you are holding for sale or exchange at 1 July 2000. In most cases, this will appear on the invoice from your wholesaler. For information about claiming your special GST credit, please phone the Business Tax Reform Infoline on 13 24 78.

This Bulletin sets out a listing of various goods and their current rate of sales tax. The description of goods in the list is a general one only, and is not meant to be exhaustive.

There may be cases in the attached list where particular goods appear to be covered by the general description given. However, the goods may actually be classified differently for sales tax purposes. For example, nuts and bolts are generally listed as exempt, but wheel nuts, (which are not covered by any exemption Item), are taxable at 22%. You should contact the Tax Office on 13 28 66 if you are in any doubt as to the correct classification of any goods.

Please note that this Bulletin is a public ruling for the purposes of section 77 of the Sales Tax Assessment Act 1992. It may be relied upon by any person to whom it applies and replaces any previous private or public rulings if they are inconsistent with this Bulletin. It is current as at 3 April 2000.

Warning: We regularly revise our publications to take into account changes in the law. If you are seeking to rely on anything contained in this Bulletin, you should make sure that this edition is the latest.

GENERAL DESCRIPTION RATE
A
Account books 22%
Adaptors - electrical Exempt
Adhesives (building) Exempt
Adhesives - glues, contacts, coverings 22%
Adhesive dressings Exempt
Advertising matter 22%
After-shave gels & lotions 22%
Air conditioners (household) 12%
Air fresheners 22%
Aircraft Exempt
Albums 22%
Aluminium foil (household) 12%
Ammunition 22%
Anchors 22%
Angles - metal Exempt
Ant killers 22%
Antacid tablets Exempt
Anti-perspirants 22%
Aprons Exempt
Art (original works) Exempt
Art supplies - brushes, easels, solvents, palettes, tools,etc 22%
Art supplies - canvas on the roll Exempt
Artificial flowers 22%
Ashtrays 22%
Atlases 12%
Audio cassettes - blank & pre-recorded 22%
Autograph books 22%
Automotive maintenance products 22%
Automotive wiring 22%
Awnings (household) 12%
B
Baby bassinets Exempt
Baby baths 12%
Baby blankets Exempt
Baby bottles 12%
Baby car seats/capsules Exempt
Baby change tables 12%
Baby formula Exempt
Baby play pens 12%
Baby powder 22%
Baby prams and strollers Exempt
Baby rattles 22%
Baby rusks Exempt
Baby trainers 12%
Baby walkers 12%
Baby wipes 12%
Back packs 22%
Badges 22%
Bags - freezer, garbage, laundry, oven, sandwich, etc 12%
Bags - other plastic & paper 22%
Baking powder Exempt
Balloons 22%
Balls 22%
Balustrades Exempt
Bandages & bandaids Exempt
Bangles 32%
Baptismal certificates Exempt
Barbecue cleaner 22%
Barbecue firelighters & firestarters 12%
Barbecue fuel Exempt
Barbeques & utensils 12%
Bars - metal Exempt
Baseball mitts Exempt
Bath mats 12%
Bath foams & oils 22%
Bathing and shower caps Exempt
Bathroom cabinets 12%
Bathroom cabinets made wholly of timber Exempt
Bathroom fittings (fixtures) - soap holders, toothbrush holders, towel rails & rings etc 12%
Bathroom panelling Exempt
Bathroom scales 22%
Bathplugs 12%
Baths 12%
Batten holders Exempt
Batteries 22%
Battery chargers 22%
Bean bags 12%
Bed linen & bed spreads 12%
Beds 12%
Beer & spirits 37%
Belts & buckles Exempt
Bibles Exempt
Bike helmets Exempt
Bikes 22%
Billets - metal Exempt
Binders 22%
Binoculars 22%
Bird baths 22%
Bird seed (domestic) 22%
Birthday candles 12%
Birthday cards 22%
Biscuits 12%
Blankets, incl electric blankets 12%
Bleach 22%
Blenders 12%
Blinds (household) 12%
Blood pressure outfits Exempt
Blooms - metal Exempt
Blu-tac 22%
Board games 22%
Boating & marine parts & accessories 22%
Boats & yachts 22%
Bobby pins 22%
Body sprays 22%
Bolts & nuts Exempt
Bonox Exempt
Boogie boards & surf boards 22%
Bookcases (household) 12%
Bookends 22%
Books Exempt
Books - address, carbon, docket, exercise, note, project, receipt, sketch, etc 22%
Bottles - cream & milk Exempt
Bottles - sauce, sports, water 12%
Bowls 12%
Boxes 22%
Brackets Exempt
Braid 12%
Bread Exempt
Breakfast cereals Exempt
Breast pumps Exempt
Breath fresheners 22%
Bric-a-brac 22%
Bricks & blocks Exempt
Briquettes Exempt
Brooms 12%
Brushes - bottle, furniture, pastry, scrubbing, shoe, toilet 12%
Brushes - paint 22%
Bubble bath 22%
Bubble gum 12%
Buckets 12%
Built-in cabinets, cupboards & wardrobes Exempt
Builders' film Exempt
Builders hardware Exempt
Bullion Exempt
Bus timetables Exempt
Buses 22%
Business cards 22%
Butchers' paper 22%
Butter & margarine Exempt
C
Cabinets/chests of drawers (household) 12%
Cake decorations (edible) 12%
Cake mixes Exempt
Cake pans 12%
Cakes & tarts Exempt
Calculators 22%
Calendars 22%
Cameras - cinematograph, still, video & digital 22%
Camping furniture 12%
Can openers 12%
Candles & candlesticks 12%
Candy 12%
Canned soups, vegetables, fruit, fish, baked beans etc Exempt
Canoes 22%
Caps, hats, & helmets Exempt
Car washes & polishes 22%
Caravans 22%
Cardboard cartons 22%
Cards 22%
Carpenters' aprons, nail bags, surveyors' pouches 22%
Carpets (household) 12%
Cars 22%
Cars (luxury vehicles) 45%
Castor oil Exempt
Cassettes - audio & video, blank & pre-recorded 22%
Cat food 22%
Catalogues 22%
Caviar Exempt
CD players 22%
CDs, video & audio tapes 22%
Cellophane 22%
Cement, concrete & mortar mixes Exempt
Cement additives Exempt
Cement mixers 22%
Cereals Exempt
Chain 22%
Chainsaws 22%
Chairs - dining, folding, kitchen, lounge 12%
Chalk 22%
Chamois 12%
Channel - metal Exempt
Cheese Exempt
Cheese & bacon balls 12%
Cheque books 22%
Chest of drawers 12%
Chest rub Exempt
Chewing gum 12%
Chickens Exempt
Chiko rolls Exempt
Children's play costumes Exempt
Chipboard, plywood & pegboard Exempt
Chipper/shredders 22%
Chips & salted nuts 12%
Chocolates & confectionery 12%
Cigarette lighters 22%
Cigarette papers 22%
Cigarettes, cigars & tobacco Exempt
Circuit breakers Exempt
Clamps 22%
Cleaners - carpet, floor, glass, toilet, upholstery, etc 22%
Cleaning & polishing cloths 12%
Cling wrap (household) 12%
Clipboards 22%
Clips - hair 22%
Clocks & clock radios 22%
Cloth on the roll, incl glass fibre, synthetic, or plastic Exempt
Clothes, incl hats & shoes Exempt
Clothes airers, baskets, driers, & pegs 12%
Clothes lines (other) 12%
Clothes lines (rotary) Exempt
Cloths - cleaning, dish, dusting, polishing, wipes 12%
Coal & coke Exempt
Coasters (drink) 12%
Cocoa Exempt
Coffee Exempt
Coffee plungers 12%
Coffee tables 12%
Coffins Exempt
Cold & flu tablets Exempt
Combs & brushes 22%
Comics Exempt
Commercial air conditioning equipment 22%
Commercial cooking equipment 22%
Commercial laundering & dry cleaning equipment 22%
Commercial refrigeration equipment 22%
Compasses & protractors 22%
Compost bins (household) 12%
Computer games (carrying medium only) 22%
Computer software (carrying medium only) 22%
Computers incl scanners, printers, paper, modems, keyboards, mouse pads, etc 22%
Concrete Exempt
Conditioners 22%
Condoms Exempt
Confectionery 12%
Construction machinery & equipment 22%
Contact lenses Exempt
Containers - cereal, fridge, salad 12%
Contraceptives Exempt
Cookies 12%
Cooking chocolate Exempt
Cooking oil Exempt
Copper pipe Exempt
Cordials (containing at least 25% fruit juice) 12%
Cordials - other 22%
Corn Exempt
Corn chips 12%
Correction fluids 22%
Cosmetics 22%
Cots and bassinets Exempt
Cotton wool, incl cotton buds Exempt
Cough lollies 12%
Cough mixture Exempt
Clay Exempt
Crackers 12%
Craft glitter 22%
Crayons 22%
Cream Exempt
Creams - hair removal, moisturising, tanning 22%
Cremation casks Exempt
Cricket gloves, helmets, protectors & pads Exempt
Cricket sets (bat, ball, stumps) 22%
Crispbreads Exempt
Crispers 12%
Crockery 12%
Croissants Exempt
Crude oil Exempt
Crushed metals Exempt
Crutches Exempt
Cuff links 22%
Cupboards - freestanding (household) 12%
Cups - drinking, foam, party, plastic 12%
Curry powders & pastes Exempt
Curtain rods, tracks & fittings 12%
Curtains & blinds 12%
Cushion covers 12%
Cushions 12%
Cutlery 12%
Cutters - pastry, pizza, scone 12%
D
Dairy foods - cheese, plain milk, cream, butter, etc Exempt
Dampcourse Exempt
Deadlocks Exempt
Decorative or collectors' plates 22%
Degreasers 22%
Dental floss Exempt
Denture cleaners 22%
Dentures, braces, bridges, crowns Exempt
Deodorants 22%
Desk accessories 22%
Desks (household) 12%
Desks (office) 22%
Dessert bowls 12%
Detergents 22%
Diaries 22%
Dictaphones 22%
Diesel Exempt
Dinner sets 12%
Dips - avocado, french onion, mexican etc Exempt
Directory boards & notice boards 22%
Dishcloths 12%
Dishes - baking, loaf, oval, pie 12%
Dishwashers (household) 12%
Dishwashing liquid & detergents 22%
Disinfectants 22%
Diskettes 22%
Disposable drink cups & cutlery 12%
Dog collars & leads 22%
Dog food 22%
Dog kennels 22%
Dolls, doll prams & accessories 22%
Doonas 12%
Doors & door hardware Exempt
Door mats 12%
Donuts Exempt
Double adaptors Exempt
Downlights, floodlights & spotlights (household) 12%
Doilies 12%
Drains & channels Exempt
Drawing materials 22%
Dressing tables & bedside tables 12%
Drinking straws 12%
Drinks - milk, water Exempt
Drinks - flavoured milk, fruit/vegetable juice & cordials which contain at least 25% fruit or vegetable juice 12%
Drinks - soft & other non-alcoholic 22%
Drugs & medicines Exempt
Dry cleaning fluids 22%
Dummies 22%
Dyes 22%
E
Ear drops Exempt
Earrings & brooches 32%
Earthmoving equipment 22%
Easter eggs 12%
Edgers - lawn 22%
Eggs Exempt
Eiderdowns 12%
Elastic 12%
Electric blankets 12%
Electrical fittings (fixed in consumers' premises) Exempt
Electrical conduit Exempt
Electrical safety devices Exempt
Electrical wiring or cabling (fixed in consumers' premises) Exempt
Electronic playstations & cartridges (not incl software) 22%
Emery boards 22%
Engagement rings 32%
Engines 22%
Entertainment units 12%
Envelopes 22%
Erasers 22%
Eskys 12%
Essence - vanilla, lemon, rum Exempt
Exercise books 22%
Exercise equipment 22%
Explosives Exempt
Extension lead/cord sets (household) 12%
Eye drops Exempt
Eye droppers Exempt
Eye-glasses Exempt
Eye liner & make-up 22%
F
Fabric softener 22%
Fabrics Exempt
Face cleansers, lotions, moisturisers, washes 22%
Face cloths 12%
Facial tissues 22%
Fans - ceiling, exhaust & pedestal (household) 12%
Fasteners - timber Exempt
Fax machines & paper 22%
Fence posts Exempt
Fertiliser spreaders 22%
Fertilisers Exempt
Film 22%
Film and slide projectors, viewers & screens 22%
Fire extinguishers & blankets Exempt
Firearms 22%
Firelighters 12%
Firewood Exempt
Fireworks 22%
First aid kits Exempt
Fish (edible) Exempt
Fish (imported gold fish) 22%
Fish fingers Exempt
Fishing rods, reels, hooks, lines, sinkers 22%
Flags (states or nations) Exempt
Flashings Exempt
Flasks 12%
Flavoured milk incl flavoured soy & rice milk 12%
Flea collars 22%
Flippers Exempt
Floodlights (household) 12%
Floor coverings & mats (household) 12%
Fluorescent tubes (household) 12%
Folding chairs 12%
Football boots Exempt
Footballs 22%
Forks 12%
Fountain pens 22%
Flour - plain, self-raising, corn Exempt
Flower pots 12%
Flowers (artificial) 22%
Flowers (Australian natural) Exempt
Flowers (imported natural) 22%
Fly spray 22%
Flywire Exempt
Foam rubber 22%
Folders & files 22%
Food - bread, cheese, meat, fruit, vegetables, etc Exempt
Frames - picture & photo 22%
Fridge magnets 22%
Fridges & freezers (household) 12%
Frisbees 22%
Fruit - dried, fresh, tinned, frozen, etc Exempt
Frypans 12%
Fuel Exempt
Funnels 22%
Fur clothes, rugs, trimmings & skins 32%
Furniture (household) 12%
Furniture covers 12%
Furniture (office) 22%
G
Games 22%
Gap sealants (building) Exempt
Garbage bags (household) 12%
Garbage bins (household) 12%
Garden chairs & tables 12%
Garden chemicals 22%
Garden clocks & thermometers 22%
Garden edging Exempt
Garden gloves Exempt
Garden hoses 22%
Garden lights 12%
Garden mesh - plastic 22%
Garden ornaments & garden gnomes 22%
Garden sheds (in kit form) Exempt
Garden tools 22%
Gas bottles Exempt
Gases (not incl carbon dioxide, refrigerants or gases for inflating balloons) Exempt
Gate hardware Exempt
Gates Exempt
Gauzes & lints Exempt
Girders Exempt
Glass Exempt
Glasses - drinking 12%
Glasspaper 22%
Gliders 22%
Globes 12%
Gloves Exempt
Glue - paper, pen, stick 22%
Grates Exempt
Gravy Exempt
Greeting cards 22%
Grout Exempt
Guillotines 22%
Gutter guard Exempt
Guttering, downpipes & fittings Exempt
Gyprock sheets Exempt
H
Hair brushes, clips & combs 22%
Hair colourings, conditioners, gels, spray, rollers etc 22%
Hair scrunchies Exempt
Hammocks 12%
Hand & power tools 22%
Handbags & luggage 22%
Handkerchiefs 12%
Hang gliders 22%
Hats, caps & helmets Exempt
Head lice combs Exempt
Headbands Exempt
Hearing aids Exempt
Heaters & fans (household) 12%
Herbs & spices Exempt
High chairs 12%
Hinges Exempt
Hip flasks 12%
Home brew packs 22%
Honey Exempt
Hoses, hose fittings, hose reels & tidies 22%
Hot water systems 12%
House paint Exempt
House stumps Exempt
Household cleaning products 22%
Household furniture -bookcases, hutches, wardrobes etc 12%
Hymn books Exempt
I
Ice & dry ice Exempt
Ice-cream, ice-cream cones & ice-blocks 12%
Icing sugar Exempt
Incinerators (household) 12%
Incontinence pads Exempt
Inflatable pools 22%
Ingots - metal Exempt
Ink 22%
Insect screens Exempt
Insect sprays & repellents 22%
Insect zappers 22%
Insulation foil & batts Exempt
Invitations 22%
Invoice forms 22%
Irons (household) 12%
Ironing boards & covers 12%
J
Jams, honey & other spreads Exempt
Jardinieres 12%
Jars - storage (household) 12%
Jellies Exempt
Jelly beans 12%
Jewellery incl imitation & toy jewellery 32%
Jewellery & other storage boxes 22%
Joggers Exempt
Jugs 12%
Juices (containing at least 25% fruit or vegetable juice) 12%
K
Kettles 12%
Kerosene Exempt
Key rings 22%
Key tags 22%
Kitchen scales 12%
Kitchen sinks 12%
Kitchen tidies & bags 12%
Kitchen utensils & hardware 12%
Kites 22%
Knives - bread, carving, chef's, paring, steak, utility 12%
Knives - hunting, pocket, pen, Swiss army 22%
Knitting needles 22%
Knitting wool Exempt
L
Lactose Exempt
Labels & stickers 22%
Ladders 22%
Lamps (household) 12%
Lanterns (household) 12%
Lattice - timber Exempt
Laundry baskets & trolleys 12%
Laundry tubs & troughs 12%
Lawn mowers 22%
Laxatives Exempt
Leadlights Exempt
Leather Exempt
Lego, Meccano, Duplo & Knex 22%
Letterboxes Exempt
Letterheads 22%
Letter writing kits 22%
Life jackets Exempt
Light fittings (household) 12%
Light bulbs 12%
Light switches Exempt
Lighters - disposable 22%
Lime Exempt
Linen baskets 12%
Lino (household) 12%
Lintels Exempt
Lipsticks 22%
Liqueurs 37%
Liquid nails Exempt
Liquid soaps 22%
Livestock Exempt
Lollies 12%
Lubricants, oils & greases 22%
Luggage 22%
Lunch wrap 12%
Lunch boxes 12%
Luxury motor vehicles 45%
M
Magazines Exempt
Magnets 22%
Make-up 22%
Malt preparations Exempt
Manhole covers Exempt
Manuscripts Exempt
Maps & globes 12%
Margarine Exempt
Marking pens 22%
Mascara 22%
Masks (non-safety) 22%
Mats - floor, place, shower, sink 12%
Matches 12%
Mattresses, mattress protectors, pillows 12%
Measuring cups 12%
Meat Exempt
Meat pies Exempt
Medical & surgical goods Exempt
Menus 22%
Mesh - metal Exempt
Methylated spirits Exempt
Medicine glasses Exempt
Metal building materials Exempt
Metal rods, bars, sheets, mesh & extrusions Exempt
Milk - liquid, powdered, concentrated, condensed, skim Exempt
Milk (flavoured) 12%
Mirror doors & tiles Exempt
Mirrors - bathroom, camping, framed, mounted, shaving 12%
Mirrors - hair, handbag, motor vehicle 22%
Mobile phones 22%
Model kits 22%
Moisturisers & other skin creams 22%
Mops 12%
Mosquito nets 12%
Mosquito repellents & coils 22%
Moth balls 22%
Motor cycle parts & accessories 22%
Motor oil 22%
Motor vehicles (not luxury vehicles) 22%
Motor vehicle parts & accessories 22%
Motors 22%
Mould destroyers 22%
Mouldings Exempt
Mouse traps 22%
Mouthguards Exempt
Muesli Exempt
Muesli or health food bars 12%
Mulchers 22%
Multivitamin tablets Exempt
Music CDs 22%
Musical instruments 22%
Muffins Exempt
Mugs 12%
Mussels Exempt
Mustard Exempt
N
Nail - false, files, polish 22%
Nails Exempt
Nappies & nappy liners Exempt
Nappy wash 22%
Necklaces 32%
Needles - hypodermic Exempt
Needles - knitting 22%
Newspapers Exempt
Night lights 12%
Note books 22%
Nursing pads Exempt
Nuts - salted, spiced, roasted or otherwise processed 12%
Nuts - raw & crushed Exempt
Nuts & bolts Exempt
O
Octopus straps 22%
Office equipment & furniture 22%
Office storage trays in kit form 22%
Oils & greases 22%
Olive oil Exempt
Olives Exempt
Opera glasses 22%
Orange juice (containing more than 25% juice) 12%
Organisers (electronic) 22%
Ornaments 22%
Outboard motors, parts & accessories 22%
Outdoor furniture 12%
Ovens, conventional & micro-wave (household) 12%
P
Padlocks 22%
Pads - lecture, note, writing etc 22%
Pain relief preparations Exempt
Paint brushes & rollers 22%
Paints - automotive 22%
Paints - building Exempt
Paints - oils, watercolours etc 22%
Pallets 22%
Pancake mixes Exempt
Pancakes Exempt
Panty liners Exempt
Paper - butchers', computer, copy, fax, writing, etc 22%
Paper plates, mugs & serviettes 12%
Paperbacks Exempt
Paperclips 22%
Parquet blocks Exempt
Party novelties 22%
Pasta Exempt
Pate Exempt
Patty pans 12%
Pavers Exempt
Pearls 32%
Pegs 12%
Pencils & pens 22%
Perfume 22%
Periodicals Exempt
Pet beds & bowls 12%
Pet food 22%
Pet shampoos 22%
Petrol, diesel & other fuel oil Exempt
Phones - fixed, mobile & answering machines 22%
Photo frames & albums 22%
Photocopiers 22%
Photos 22%
Picnic set 12%
Picture hooks & frames 22%
Pies - cottage, curry, fruit, meat Exempt
Pillow cases 12%
Pillows 12%
Pine logs Exempt
Pine bark Exempt
Pins 22%
Piping & tubing - irrigation, water supply, drainage or sewerage Exempt
Pipe fittings - valves, meters, gauges, etc Exempt
Pizza bags & boxes 22%
Pizzas Exempt
Place mats 12%
Planters 12%
Plants Exempt
Plaster & plasterboard Exempt
Plate - metal Exempt
Plates incl plastic & paper 12%
Play dough & plasticine 22%
Plywood Exempt
Polishes 22%
Pool chemicals, equipment, liners & accessories 22%
Pool toys 22%
Popcorn 12%
Portable sun shelters (household) 12%
Post-it notes 22%
Post supports Exempt
Postage stamps Exempt
Pot holders 12%
Pot plant stands 12%
Potato chips, crisps, straws etc 12%
Pots - ceramic, hanging, terracotta 12%
Pots, pans & baking dishes 12%
Potting mix Exempt
Poultry food Exempt
Power boards Exempt
Power points Exempt
Power tools 22%
Prawns & crabs Exempt
Prayer books Exempt
Precious and semi-precious stones, pearls, imitation, reconstructed or synthetic stones 32%
Pressure sprayers 22%
Pretzels 12%
Price lists 22%
Printer ink cartridges 22%
Printers - computer 22%
Pumps - water supply & sewerage (not chemical sanitary) Exempt
Purses 22%
Puddings Exempt
Putties Exempt
Puzzles 22%
Q
Quadruped walking aids Exempt
Quilts 12%
R
Racking (not household furniture) 22%
Radios, CD players, portable radio cassettes 22%
Railway locomotives & rolling stock 22%
Rattles 22%
Rawlplugs Exempt
Razors, blades, cartridges & shaving creams 22%
Records 22%
Refrigerators (household) 12%
Religious images, pictures & statues Exempt
Ribbons - cloth 12%
Rice, rice milk & rice cakes Exempt
Ring binders 22%
Rings - dress, engagement, friendship, toy 32%
Rings - wedding Exempt
Rivets Exempt
Rods - metal Exempt
Rolling pins 12%
Roof trusses Exempt
Roof ventilators Exempt
Roofing sheets Exempt
Ropes, string & adhesive tape 22%
Rubber bands 22%
Rubber gloves Exempt
Rubbish bins (household) 12%
Rugs - floor 12%
Rulers 22%
S
Saddlery & harness 22%
Safes 22%
Salad bowls 12%
Salad dressing Exempt
Salami Exempt
Salt & pepper Exempt
Sand, clay, soil, stone Exempt
Sandwich makers 12%
Sandwiches Exempt
Sanitary napkins Exempt
Sardines Exempt
Satchels 22%
Saucepans 12%
Saucers 12%
Sauces - barbecue, chilli, tomato, etc Exempt
Sausages & sausage rolls Exempt
Savoury snacks 12%
Saw horses 22%
Sawdust Exempt
Scaffolding 22%
Scales - bathroom 22%
Scales - kitchen 12%
School uniforms Exempt
Scissors - general purpose, embroidery, hairdressing 22%
Scissors - surgical Exempt
Scourers 12%
Screen doors Exempt
Screws - galvanised timber, plasterboard, roofing Exempt
Sculpting clay (natural) Exempt
Sculpting tools 22%
Sealants (building) Exempt
Seashell Exempt
Seasoning Exempt
Security doors & grills Exempt
Seedlings Exempt
Septic tanks 12%
Serviettes 12%
Sewing machines (household) 12%
Sewing thread Exempt
Shade cloth Exempt
Shampoos & conditioners 22%
Sharpeners 22%
Sharpeners - cutlery 12%
Shavers, shaving cream, foam & gel 22%
Shears - kitchen 12%
Shears - pruning 22%
Sheds - ready to assemble Exempt
Sheet - metal Exempt
Sheets, pillow cases & blankets 12%
Shelving (household furniture) 12%
Ships 22%
Shoes & shoelaces Exempt
Shoe cleaners 22%
Shortbread 12%
Shovels 22%
Shower seats Exempt
Shower curtains & screens 12%
Sideboards 12%
Sink tidies 12%
Sinks 12%
Skates, skateboards 22%
Skates (attached to boots) Exempt
Skewers 12%
Skin care creams & lotions 22%
Skipping ropes 22%
Skylights Exempt
Slabs - metal Exempt
Sleepers (building) Exempt
Sleeping bags 12%
Slot machines 22%
Smoke detectors Exempt
Soaps & shampoos 22%
Socks, stockings & pantihose Exempt
Sofa & lounge chairs 12%
Soft drinks 22%
Solar energy panels & collectors Exempt
Soil Exempt
Soups Exempt
Soy milk Exempt
Spa baths 22%
Sparklers 22%
Speakers - audio 22%
Spectacles Exempt
Spice racks 12%
Spirits - brandy, rum, whisky, etc 37%
Sponges & dishcloths 12%
Spoons 12%
Sporting equipment 22%
Sprayers 22%
Sprinklers 22%
Stamps (not postage) 22%
Staplers 22%
Stationery 22%
Stencils 22%
Stereos 22%
Sterilising solutions 22%
Stickers 22%
Sticky tapes 22%
Stock cubes & powder Exempt
Stone including synthetic stone Exempt
Stools 12%
Storage boxes (furniture) 12%
Storage jars for food 12%
Stormwater pipe fittings Exempt
Stoves, cook-tops & wall ovens (household) 12%
Strainers (household) 12%
Straws 12%
Streamers 22%
Street directories 12%
Strip - metal Exempt
Stubby coolers 12%
Sugar Exempt
Sugar soap 22%
Sunglasses 22%
Sunscreens - SPF 15+ Exempt
Super glue 22%
Surfboards 22%
Swimming goggles & divers' masks 22%
Swings 22%
Switchboards Exempt
Sweeteners Exempt
Sweets 12%
Sympathy cards 22%
Syrups & treacles Exempt
T
Tablecloths & napkins 12%
Tables & chairs (household) 12%
Taco shells Exempt
Talcum powder 22%
Tampons Exempt
Tanks 22%
Tanning lotion 22%
Tape recorders 22%
Tapes - electrical, masking, packaging & sticky 22%
Tapes - measuring 22%
Taps & tapware Exempt
Tea & tea bags, herbal teas Exempt
Tea - iced 22%
Tea towels 12%
Telephones incl mobiles & accessories 22%
Telephone cable 22%
Televisions, antennae & fittings 22%
Tents & tarpaulins 22%
Thermometers - medical Exempt
Thongs Exempt
Tickets 22%
Tie pins 22%
Tiles - ceramic, marble, mirror, roof Exempt
Tiles - carpet, cork, vinyl 12%
Timber Exempt
Tinned foods - baked beans, fish, fruits, soups etc Exempt
Tissues 22%
Toasters 12%
Tobacco Exempt
Tobacco papers 22%
Togs Exempt
Toilet paper 22%
Toiletries incl shampoos, toothpaste, cosmetics 22%
Toilets & seats 12%
Tombstones Exempt
Tool kits 22%
Tools 22%
Tooth powders 22%
Toothbrushes Exempt
Toothpaste 22%
Toothpicks 22%
Toppings Exempt
Torches 12%
Towel rails 12%
Towels & washers 12%
Toys 22%
Tractors 22%
Trailers - boat, box, dog, dolly, semi etc 22%
Trampolines 22%
Trigger sprayers 22%
Trimmers 22%
Trophies 22%
Trucks 22%
Turpentine Exempt
Tweezers 22%
Twine 22%
Twist ties 12%
Typewriters, incl electric 22%
Tyres 22%
U
Umbrellas 22%
Underlay sheets Exempt
Underwear Exempt
Utensils - kitchen 12%
V
Vacuum cleaners & carpet sweepers (household) 12%
Vacuum flasks 12%
Vanity basins 12%
Vanity units 12%
Vanity units made wholly of timber Exempt
Varnish, for floors Exempt
Vases 12%
Vegemite & other spreads Exempt
Vegetable grading, sorting & cleansing machines Exempt
Vegetables - fresh, frozen, tinned Exempt
Vending machines 22%
Vices (bench) 22%
Video cameras 22%
Video cassettes, blank & pre-recorded 22%
Video games (carrying medium only) 22%
Video & DVD players 22%
Vinegar & other condiments Exempt
Vitamin & mineral tablets Exempt
W
Wafers 12%
Walking sticks Exempt
Wall planners 22%
Wallets 22%
Wallpaper Exempt
Wardrobes - freestanding (household) 12%
Warehouse shelving 22%
Washers Exempt
Washing fabric softeners, powder, bleaches etc 22%
Washing machines (household) 12%
Washing-up liquids 22%
Wastepaper baskets & bins 22%
Watches & watch bands 22%
Water (not manufactured beverages or toilet water) Exempt
Water boring plant & equipment Exempt
Water slides 22%
Water tanks & stands Exempt
Waterbeds 12%
Watering cans 22%
Watering systems (not incl timers or hoses) Exempt
Weatherboards Exempt
Wedding rings Exempt
Weed killers 22%
Weeding wands 22%
Welding & brazing electrodes, rods and wire Exempt
Wheelchairs Exempt
Wheel barrows 22%
Wheel nuts 22%
Wheels 22%
Whipper snippers 22%
Whistles 22%
Whiteboards & dusters 22%
Winches 22%
Wind chimes 22%
Window cleaner 22%
Window locks Exempt
Windows, shutters, frames, louvres & fittings Exempt
Wine, cider and similar beverages 41%
Wine, cider and similar beverages (containing not more than 1.15% by volume of ethyl alcohol) 12%
Wipes 12%
Wire - metal Exempt
Wire netting & barbed wire Exempt
Woks 12%
Work benches 22%
Work boots & gloves Exempt
Works of art Exempt
Wrapping paper 22%
Wrapping ribbons 22%
Wreaths Exempt
Y
Yachts 22%
Yarns & threads Exempt
Yeast Exempt
Yoghurt Exempt
Yoyos 22%
Z
Zinc cream Exempt

Do you need more information?

If you have any questions or need more information about the rate of sales tax on various goods, please contact your local Tax Office:

  • by phone on our national enquiry number 13 28 66 - you can ring this number from anywhere in Australia for the cost of a local call. For information about claiming your special GST credit, please phone the Business Tax Reform Infoline on 13 24 78
  • by A Fax from Tax, our 24 hour fax information service-simply call 13 28 60 (local call cost) on your phone or fax and follow the voice prompts
  • at our Internet site, ATOassist www.ato.gov.au

Produced by the Small Business Line of the Australian Taxation Office

NAT 3255-4.2000

ATO references:
NO