Sales Tax Determination

STD 96/6W - Notice of Withdrawal

Sales tax: classification of brushes

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

Notice of Withdrawal

Sales Tax Determination STD 96/6 is withdrawn with effect from today.

1. Sales Tax Determination STD 96/6 sets out the sales tax rates applicable to the following range of brushes:

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paint brushes are covered by item 1 in Schedule 4 to the Sales Tax (Exemptions & Classifications) Act 1992. The current Schedule 4 sales tax rate is 22%;

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shoe, nail, hair and clothes brushes are also covered by item 1 in Schedule 4;

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cleaning brushes are covered by item 1(1)(k) in Schedule 2 to that Act. The Schedule 2 rate is currently 12%;

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pastry brushes are covered by item 1(1)(s) in Schedule 2; and

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toothbrushes are exempt from sales tax under item 89(1) in Schedule 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 This Determination is no longer current and does not apply to transactions occurring on or after 1 July 2000.

Commissioner of Taxation
11 July 2007

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

STD 96/6