Sales Tax Bulletin - No. 41
STB 41
Rates of sales tax on various goods-
This document has been Withdrawn.View the Withdrawal notice for this document.
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
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© Australian Taxation Office for the Commonwealth of Australia
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