Sales Tax Ruling
ST 2007W - Notice of Withdrawal
Electronic contraceptive clock (also described as a Rhythm Clock)
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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Sales Tax Ruling ST 2007 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2007 explains that item 150 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 does not include aids to conception or aids to contraception. Therefore, the device is not a contraceptive and is not covered by item 150 and is taxable at the general rate.
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 This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.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
7 February 2007
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